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ARTICLE · 14 OCTOBER 2025

Quarterly Versus Semi-Annual Reporting

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Calls to consider the frequency of corporate reporting have resurfaced, driven by a rulemaking petition from the Long-Term Stock Exchange, the President's social media posts, and remarks by SEC Chair Atkins.

United StatesCorporate/Commercial Law
Carlos E. Juarez
Carlos E. Juarez
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Calls to consider the frequency of corporate reporting have resurfaced, driven by a rulemaking petition from the Long-Term Stock Exchange, the President's social media posts, and remarks by SEC Chair Atkins.

On September 30, 2025, the Long-Term Stock Exchange (the "LTSE") filed a rulemaking petition with the Securities and Exchange Commission (the "SEC" or the "Commission") requesting that the SEC amend Rules 13a-13 and 15d-13 under the Securities Exchange Act of 1934, as amended (the "Exchange Act") as well as the general instructions to Form 10-Q. The proposal would permit public companies to file comprehensive interim reports on a semi-annual basis, rather than quarterly, while maintaining current Form 10-K requirements and Form 8-K reporting for material events. Companies would have the option to report on a quarterly basis.

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