SEC Proposes Optional Semiannual Reporting on New Form 10-S

On May 5, 2026, as previously previewed, the SEC proposed an option that would allow domestic Exchange Act reporting companies to file a single semiannual report on new Form 10-S instead of three quarterly reports on Form 10-Q. The proposal includes comprehensive conforming amendments to Regulations S-X and S-K, the Exchange Act reporting rules, and Securities Act and Exchange Act forms and definitions. Its stated goals are to provide flexibility, reduce compliance burdens, and simplify the “age... By: Foley Hoag LLP - Public Companies & the Law