Market regulation · 07/05/2026Updated: 10/16/2026 · 1 min read
Semiannual Reporting
Summary
The Securities and Exchange 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, and to simplify financial statement requirements under Regulation S-X.
Original source language: Federal Register — SECOpen original release →