Daily Compliance News: September 16, 2025, The End of Quarterly Reporting Edition
The SEC has issued its long-awaited proposal to permit semiannual reporting for US public companies. In this Cooley alert, we share a summary of how the rules would work if adopted as proposed....more
On May 5, 2026, the SEC proposed amendments that would, if adopted, permit public companies currently filing on Form 10-Q to elect instead to file semiannual reports on a new Form 10-S. Exchange-traded vehicles (ETVs),...more
On May 5, 2026, the SEC announced a proposal to update the existing public company quarterly reporting schedule to allow registrants to file one semiannual report on new Form 10-S, rather than three quarterly reports on Form...more
On May 5, 2026, the U.S. Securities and Exchange Commission (the SEC or Commission) issued proposed rule and form amendments that would, if adopted as proposed, allow public companies to file a semiannual report on new Form...more
On May 5, 2026, the Securities and Exchange Commission (“SEC”) issued a landmark proposal that would allow domestic SEC reporting companies to satisfy their interim reporting obligations by filing semiannual reports on new...more
On May 5, 2026, the Securities and Exchange Commission (the “SEC”) proposed amendments that would permit companies subject to the periodic reporting requirements of the Securities Exchange Act of 1934, as amended (“Reporting...more
On May 5, 2026, the Securities and Exchange Commission (SEC) proposed amendments to the rules and forms governing periodic filing requirements for public companies that would allow companies to file one semiannual Form 10-S...more
On May 5, 2026, the Securities and Exchange Commission (SEC) proposed rule and form amendments that would allow companies reporting under the Securities Exchange Act of 1934, as amended (Exchange Act), the option to file...more
On May 5, 2026, the Securities and Exchange Commission (the “SEC”) proposed rule and form amendments that would give public companies the option of filing semiannual reports on new Form 10-S in lieu of quarterly reports on...more
After the SEC posted its proposing release for its semiannual reporting proposal last week, it posted this 3-minute video about the proposal. And here’s an excerpt from this Cooley Alert penned by Brad Goldberg, Beth Sasfai,...more
On May 5, 2026, the Securities and Exchange Commission (the “SEC”) proposed rule and form amendments that would grant public companies the option to file interim reports semiannually rather than quarterly....more
On May 5, 2026, the Securities and Exchange Commission (SEC) proposed rule and form amendments that would give companies the option to file semiannual reports on new Form 10-S rather than quarterly reports on Form 10-Q to...more
On May 5, 2026, the Securities and Exchange Commission proposed amendments that would permit companies currently required to file quarterly reports on Form 10-Q to elect semiannual interim reporting on a new Form 10-S. ...more
On May 5, 2026, the Securities and Exchange Commission (“SEC”) proposed a significant change to the Exchange Act periodic reporting framework that would allow U.S. domestic reporting companies to elect semiannual interim...more
On May 5, the SEC released a proposed rule that would give public companies the option to file a semiannual interim report instead of three quarterly reports. The primary trade-off arising from reduced frequency of mandatory...more
On May 5, 2026, the U.S. Securities and Exchange Commission (SEC) proposed rule and form amendments that would allow SEC reporting companies to file interim reports on a semiannual basis on new Form 10‑S in lieu of quarterly...more
On 5 May 2026, the United States Securities and Exchange Commission (SEC) proposed rule and form amendments that would allow public companies to elect to file semiannual reports on a new Form 10-S rather than quarterly...more
As noted in our prior client alert on this topic, the SEC has been considering a shift away from mandatory quarterly reporting following renewed attention to the issue from policymakers. In particular, President Donald Trump...more
On May 5, 2026, the Securities and Exchange Commission proposed amendments that would permit registrants to file semiannual reports on new Form 10-S, rather than quarterly reports on Form 10-Q, to satisfy their interim...more
As anticipated, the Securities and Exchange Commission (the “SEC”) released on May 5 proposed rules (the “Proposal”) that would permit companies to choose to report semiannually on new Form 10 S instead of continuing to...more
On May 5, the SEC issued a proposed rule that would permit public companies to file semiannual interim reports in lieu of quarterly reports. Under the proposal, companies subject to Exchange Act §§ 13(a) or 15(d) reporting...more
The U.S. Securities and Exchange Commission (SEC) proposed a suite of rule amendments on May 5, 2026, that would permit public companies to optionally file one semiannual report each year on a new Form 10-S to fulfill interim...more
Public companies are currently required to file quarterly reports on Form 10-Q. The Commission’s proposed amendments, if adopted, would allow public companies to elect to file semiannual reports on a new Form 10-S....more
On May 5, 2026, the U.S. Securities and Exchange Commission (SEC) formally proposed a rule that would give public companies the option to file interim financial reports on a semiannual rather than quarterly basis as currently...more
On May 5, 2026, the Securities and Exchange Commission (the SEC or Commission) proposed amendments (fact sheet) that would permit U.S. reporting companies under the Securities Exchange Act of 1934 (the Exchange Act) to elect...more