Article
Flexibility In Reporting Frequency: Understanding The SEC's Semiannual Reporting Proposal
The SEC has proposed allowing all public companies to voluntarily switch from quarterly to semiannual reporting through a simple check-box election on Form 10-K. Companies must weigh potential benefits like reduced compliance costs against considerations including investor expectations, insider trading policy implications, and capital raising activities. The proposal could take effect as early as 2028 for calendar-year companies, with the comment period closing July 6, 2026.
Bass, Berry & Sims PLC
