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US SEC proposes semi-annual reporting for public companies
Key takeaways
- Currently, public companies covered by Sections 13(a) or 15(d) of the Securities Exchange Act must submit quarterly updates on Form 10-Q.
- The proposal, if implemented, would allow those companies to choose to file interim results twice a year on a new Form 10-S.
- Companies that take up the option would then provide one semi-annual report and one annual report in each financial year, instead of three quarterly filings plus the annual report.
US SEC proposes semi-annual reporting for public companies Ellichipuram Umesh Wed, May 6, 2026 at 6:38 PM GMT+7 2 min read The US Securities and Exchange Commission (SEC) has proposed changes that would give public companies the option to move from quarterly to semi-annual reporting.
Currently, public companies covered by Sections 13(a) or 15(d) of the Securities Exchange Act must submit quarterly updates on Form 10-Q.
The proposal, if implemented, would allow those companies to choose to file interim results twice a year on a new Form 10-S.
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