CORPORATE GOVERNANCE | 2026-03-02

SEC Semiannual Reporting Proposal: Securities Attorney California Analysis of Replacing Quarterly 10-Q Filings

SEC Chairman Paul Atkins has announced fast-tracked rulemaking to eliminate quarterly Form 10-Q filings in favor of semiannual reporting, representing the most significant change to the periodic disclosure framework under the Securities Exchange Act of 1934 in over fifty years.

The Securities and Exchange Commission is advancing one of the most consequential changes to the American public company disclosure regime since the adoption of quarterly reporting requirements in 1970. SEC Chairman Paul Atkins has announced that the Commission is fast-tracking rulemaking to transition from quarterly to semiannual financial reporting, which would eliminate the longstanding requirement for public companies to file Form 10-Q quarterly reports. President Trump has renewed his call

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