Securities Regulation Daily Wrap Up, VITAL BRIEFING—Two Administrations, two social media posts, two SEC responses, and voila—optional quarterly reports?, (May 20, 2026)
The SEC appears to be poised to allow companies to elect to file semiannual instead of quarterly reports, although public comments could influence any final regulation.
The SEC appears to be closer than ever in recent years to allowing companies to elect semiannual reporting instead of filing quarterly reports. Previously, the SEC sought comment on whether to move forward with changes to the frequency with which public companies report but this time the agency has issued a formal proposal that could become a regulation later this year. As a result, companies that may wish to become semiannual reporters should begin mulling the legal and regulatory, and the practical, realities of what that election may entail. The SEC’s proposal offers an opportunity in the near term to submit public comments on desired tweaks to the logistics of becoming a semiannual reporting company.
For more information on the SEC’s proposed semiannual reporting regime, see “Two Administrations, two social media posts, two SEC responses, and voila—optional quarterly reports? ”
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