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ARTICLE · 05 MAY 2026

SEC Releases Semi-Annual Reporting Proposal

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As anticipated, the Securities and Exchange Commission (the “SEC”) released on May 5 proposed rules (the “Proposal”) that would permit companies to choose to report semiannually on new...

United StatesCorporate/Commercial Law
Lillian Brown
Lillian Brown
Alan Wilson
Alan Wilson
Noah Levin
Noah Levin
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As anticipated, the Securities and Exchange Commission (the “SEC”) released on May 5 proposed rules (the “Proposal”) that would permit companies to choose to report semiannually on new Form 10-S instead of continuing to report quarterly on Form 10-Q. The Proposal follows a prior push for semiannual reporting in 2018, spurred by public support for the change from President Trump, and is similar to reporting leeway provided to public companies listed internationally in the United Kingdom and European Union. It is also part of SEC Chairman Paul S. Atkins’ initiative to “make IPOs great again” by reducing the regulatory burden on public companies and thereby encouraging more private companies to enter the public markets.

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