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Open for Comment: Semiannual Reporting

By CIV.IQ May 7, 2026
Securities and Exchange Commission — 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 semiannual reporting and to simplify rules regarding the age of financial statements. (57 days remaining)

Open for Comment: Semiannual Reporting

Securities and Exchange Commission — 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 semiannual reporting and to simplify rules regarding the age of financial statements. (57 days remaining)

Type: comment-period | Source: federalregister.gov

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  "version": 1,
  "type": "comment-period",
  "data": {
    "documentNumber": "2026-09095",
    "title": "Semiannual Reporting",
    "summary": "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 semiannual reporting and to simplify rules regarding the age of financial statements.",
    "agency": "Securities and Exchange Commission",
    "commentsCloseOn": "2026-07-06",
    "daysUntilClose": 57,
    "url": "https://www.federalregister.gov/documents/2026/05/07/2026-09095/semiannual-reporting"
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  "source": {
    "url": "https://www.federalregister.gov/documents/2026/05/07/2026-09095/semiannual-reporting",
    "api": "federalregister.gov"
  }
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#comment-period #regulation #securities-and-exchange-commission
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