SEC Proposes Optional Semiannual Reporting on New Form 10-S
On May 5, 2026, the SEC released its highly-anticipated proposed rulemaking that would provide Exchange Act reporting companies with the ability to choose whether to file semiannual reports on new Form 10-S in lieu of quarterly reports on Form 10-Q. The newly proposed reporting framework is optional – reporting companies may continue to file quarterly reports on Form 10-Q (which remains the default requirement). The proposal aims to provide companies with the flexibility to determine the frequency of interim reporting that best suits their circumstances. This Alert highlights the key elements of the proposed rulemaking and considerations for companies considering what to do now.
Contributor(s)
More from the Governance & Securities Watch
Copyright © 2026 Weil, Gotshal & Manges LLP, All Rights Reserved. The contents of this website may contain attorney advertising under the laws of various states. Prior results do not guarantee a similar outcome. Weil, Gotshal & Manges LLP is headquartered in New York and has office locations in Austin, Boston, Brussels, Dallas, Frankfurt, Hong Kong, Houston, London, Los Angeles, Miami, Munich, New York, Paris, San Francisco, Silicon Valley and Washington, D.C.