{"id":8163,"date":"2026-05-05T12:41:15","date_gmt":"2026-05-05T16:41:15","guid":{"rendered":"https:\/\/seciblog.pli.edu\/?p=8163"},"modified":"2026-05-05T12:41:16","modified_gmt":"2026-05-05T16:41:16","slug":"sec-proposes-rules-to-permit-optional-semiannual-reporting","status":"publish","type":"post","link":"https:\/\/seciblog.pli.edu\/index.php\/sec-proposes-rules-to-permit-optional-semiannual-reporting\/","title":{"rendered":"SEC Proposes Rules to Permit Optional Semiannual Reporting"},"content":{"rendered":"<p style=\"font-weight: 400;\">On May 5, 2026, the SEC formally proposed rule and form amendments that would permit companies to optionally report semiannually rather than quarterly.\u00a0 The proposed amendments would create a new Form 10-S and also make appropriate amendments to Regulation S-X.\u00a0 The new Form 10-S would have a deadline of 40 or 45 days, based on a company\u2019s filing status, after the end of the first semiannual period of the fiscal year.\u00a0 You can read more in this <a href=\"https:\/\/www.sec.gov\/newsroom\/press-releases\/2026-42-sec-proposes-amendments-permit-optional-semiannual-reporting-public-companies\">Press Release<\/a>, <a href=\"https:\/\/www.sec.gov\/files\/33-11414-fact-sheet.pdf\">Fact Sheet<\/a>and <a href=\"https:\/\/www.sec.gov\/files\/rules\/proposed\/2026\/33-11414.pdf\">Proposed Rule<\/a>.\u00a0 The proposal will have a 60-day comment period.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>On May 5, 2026, the SEC formally proposed rule and form amendments that would permit companies to optionally report semiannually rather than quarterly.\u00a0 The proposed amendments would create a new Form 10-S and also make appropriate amendments to Regulation S-X.\u00a0 The new Form 10-S would have a deadline of 40 or 45 days, based on &hellip; <a href=\"https:\/\/seciblog.pli.edu\/index.php\/sec-proposes-rules-to-permit-optional-semiannual-reporting\/\" class=\"more-link\">Continue reading <span class=\"screen-reader-text\">SEC Proposes Rules to Permit Optional Semiannual Reporting<\/span> <span class=\"meta-nav\">&rarr;<\/span><\/a><\/p>\n","protected":false},"author":9,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_publicize_message":"","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":true,"jetpack_social_options":{"image_generator_settings":{"template":"highway","default_image_id":0,"font":"","enabled":false},"version":2},"_wpas_customize_per_network":false,"jetpack_post_was_ever_published":false},"categories":[242,256],"tags":[],"coauthors":[154],"class_list":["post-8163","post","type-post","status-publish","format-standard","hentry","category-reporting","category-sec-news"],"jetpack_publicize_connections":[],"jetpack_featured_media_url":"","jetpack_sharing_enabled":true,"post_mailing_queue_ids":[],"_links":{"self":[{"href":"https:\/\/seciblog.pli.edu\/index.php\/wp-json\/wp\/v2\/posts\/8163","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/seciblog.pli.edu\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/seciblog.pli.edu\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/seciblog.pli.edu\/index.php\/wp-json\/wp\/v2\/users\/9"}],"replies":[{"embeddable":true,"href":"https:\/\/seciblog.pli.edu\/index.php\/wp-json\/wp\/v2\/comments?post=8163"}],"version-history":[{"count":0,"href":"https:\/\/seciblog.pli.edu\/index.php\/wp-json\/wp\/v2\/posts\/8163\/revisions"}],"wp:attachment":[{"href":"https:\/\/seciblog.pli.edu\/index.php\/wp-json\/wp\/v2\/media?parent=8163"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/seciblog.pli.edu\/index.php\/wp-json\/wp\/v2\/categories?post=8163"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/seciblog.pli.edu\/index.php\/wp-json\/wp\/v2\/tags?post=8163"},{"taxonomy":"author","embeddable":true,"href":"https:\/\/seciblog.pli.edu\/index.php\/wp-json\/wp\/v2\/coauthors?post=8163"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}