XBRL Online Review is the leading cloud-based XBRL review tool for XBRL filings, including US Securities and Exchange Commission (SEC) and South Africa's CIPC-regulated filers. XOR enables preparers and reviewers to collaborate and review XBRL documents. XOR offers a set of user-friendly interfaces that help users navigate through an XBRL instance document and all related reports. It supports standard, rendered XBRL as well as Inline XBRL and the latest taxonomies including IFRS (for the US and South Africa), US GAAP, and Risk-Return. XOR comes equipped with features that help users in detecting inconsistencies in reporting or non-compliance with XBRL guidelines and best practices, as well as for compliance with regulator-specific requirements such as the US SEC’s EDGAR Filer Manual, and CIPC guidelines.


  • View Inline XBRL documents, as well as rendered XBRL documents as they would appear on the SEC's Viewer
  • Review XBRL Properties and Calculations
  • Collaborate with XBRL reporting team via portal and commenting
  • Quickly review taxonomy changes between XBRL drafts and/or filed instances
  • Generate a range of XBRL reports - Calculations, Negations, Extensions, Units and several others
  • Realtime on-screen and email notifications for important events such as upload of new instances, review actions such as submission of comments for further edits, list of active concurrent users and more.


XBRL / Inline XBRL Viewer

XOR offers a superior XBRL Viewer that has been designed primarily from the viewpoint of reviewers. It incorporates visual cues such as icons to highlight extension tags, negated elements, calculation errors, display of element hierarchy and easy access to review XBRL properties of concepts and tagged facts and much more.

Mapping and Tagging Approval

The XBRL Viewer also has options for reviewers to approve, disapprove or bookmark tags and facts.

Taxonomy Search

The Taxonomy Search feature provides simple navigation, filtering and reviewing options to aid the process of reviewing.

Threaded Commenting

XOR allows users to add comments and other annotations to XBRL documents to ease XBRL review, quality assurance and verification of instance documents.

Document Management

XOR's document sharing portal enables versioning and sharing of XBRL documents. It eases the process workflow during a filing period and incorporates event alerts and email notifications of updates to the portal.

Reports and Validations

One of the most powerful features of XOR is its comprehensive set of reports that include Calculations, Extensions, Negations, and Units. A powerful comparison report highlights differences between two XBRL versions across periods of reporting or different form types. Comprehensive validations checks ensure complete accurate XBRL documents.


XOR utilizes secure, web-based technology, accessible only via highly secure, role-based access control, and authenticated access, enabling users to review their documents any time of the day, from anywhere in the world, with no added IT or hardware investment.