Semiannual Reporting
Built by the Tribune's code from the Federal Register. No AI wrote this page. Published in the Federal Register May 7, 2026. Document 2026-09095. Updated Nov. 11, 2026.
- What it does
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.
The Securities and Exchange Commission's summary, as published in the Federal Register.
- What it would change
9 parts of Title 17 of the 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
- Before this
No earlier Federal Register document under regulation identifier 3235-AN58 since Jan. 1, 2025.
- What happens next and when
Comments should be received on or before July 6, 2026.
The agency's dates, word for word.
- Check it yourself
The record as published
| Document number | 2026-09095 |
|---|---|
| Action | Proposed rule. |
| Agencies | Securities and Exchange Commission |
| Published | May 7, 2026 |
| Comments close | July 6, 2026 |
| Regulation identifier (RIN) | 3235-AN58 |
| Docket | IC-36140 |
Source: the Federal Register (public domain). The document in the Federal Register