Data / Federal rules / 2026-09095
Semiannual Reporting
The Securities and Exchange Commission published this proposed rule in the Federal Register on May 7, 2026. Comments closed on July 6, 2026.
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What the agency says
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.
Key facts
- Document number
- 2026-09095
- Type
- Proposed rule
- Action
- Proposed rule
- Agency
- Securities and Exchange Commission
- Published
- May 7, 2026
- Comments due
- July 6, 2026
- Dates
- Comments should be received on or before July 6, 2026.
- Docket
- Release Nos. 33-11414; 34-105368; 39-2563; IC-36140; File No. S7-2026-15
- Regulation ID (RIN)
- 3235-AN58
- Code of Federal Regulations
- 17 CFR 200; 17 CFR 210; 17 CFR 229; 17 CFR 230; 17 CFR 232; 17 CFR 239; 17 CFR 240; 17 CFR 249; 17 CFR 260
- Topics
- Accountants; Accounting; Administrative practice and procedure; Authority delegations (Government agencies); Banks, banking; Brokers; Confidential business information; Electronic filing; Employee benefit plans; Fraud; Holding companies; Insurance companies; Investment companies; Oil and gas exploration; Reporting and recordkeeping requirements; Securities; Swaps; Trusts and trustees; Utilities
- Pages
- 91
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Everything from the Securities and Exchange Commission · Rules on accountants · Rules on accounting · Rules on administrative practice and procedure · Published in May 2026
Read from the Federal Register API, last updated 2026-10-24. The document on federalregister.gov is the official record; dates and dockets can change through later corrections. Free to reuse with credit to SpecStream under CC BY 4.0.