SEC Proposes Optional Semiannual Interim Reporting Framework

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 report and one annual Form 10-K report rather than filing three quarterly Form 10-Q reports and one annual Form 10-K report.... By: Sullivan & Worcester