Semiannual Reporting
The comment period closed Jul 6, 2026.
The Securities and Exchange Commission ("Commission") is proposing amendments to allow companies to file semiannual reports on new Form 10-S in lieu of quarterly reports on Form 10-Q to meet their interim reporting obligations under the Securities Exchange Act of 1934 ("Exchange Act"). The Commission is also proposing changes to the financial statement requirements of Regulation S-X to facilitate
Summary from the Federal Register.
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Full history
- May 7, 2026
Rule published
Semiannual Reporting
Securities and Exchange Commission
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From the Federal Register. This record was last updated Sep 24, 2026. About our data
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