Topic
Financial Reporting
769 published works
Washington Energy Report
FERC Issues NOPR Proposing Revisions to Annual and Quarterly Financial Forms
On June 18, 2026, FERC issued a Notice of Proposed Rulemaking (NOPR) seeking industry comments on proposed revisions to various FERC annual and quarterly financial reporting forms. The NOPR proposes…
Labor Relations Update
Unions Sue DOL After Being “Blindsided” By Changes to Financial Disclosure Requirements
By Joshua Fox, Daniel H. Dorson, Justin Chuang
On June 10, 2026, the AFL-CIO filed suit against the Department of Labor (“DOL”) in the U.S. District Court for the District of Columbia (AFL-CIO v. Sonderling, No. 1:26-cv-02061 (D.D.C.)),…
Polaris Tax & Accounting Blogs & Articles
The Hidden Cost of Bad Bookkeeping | What Inaccurate Books Really Cost
By Joe Serrone
The Hidden Cost of Bad Bookkeeping Most business owners assume bookkeeping is primarily about taxes. As long as the tax return gets filed and the IRS stays happy, everything must…
Global Regulation Tomorrow
PSR publishes proposed direction and guidelines: regulatory financial reporting in relation to the market review of card scheme and processing fees
By Simon Lovegrove (UK), Charlotte Carnegie
On 21 May 2026, the Payment Systems Regulator (PSR) published its proposed direction and guidelines: regulatory financial reporting in relation to the market review of card scheme and processing fees.…
Global Regulation Tomorrow
ASIC sets financial reporting, audit and sustainability focus areas for FY 2026–27
On 18 May 2026, the Australian Securities and Investments Commission (ASIC) announced the key focus areas for its financial reporting, audit and sustainability reporting activities in the 2026-27 financial year,…
Cleary Securities, Disclosure, and Governance Watch
SEC Proposes Simplified Filer Status Framework and Expanded Disclosure Relief
By Synne D. Chapman, Lillian Tsu, Craig B. Brod, Nina E. Bell, Bobby Bee
On May 19, 2026, the SEC proposed amendments that would collapse the current five overlapping filer categories into just two (large accelerated filer and non-accelerated filer) and raise the large…
Securities Law Exchange
Flexibility in Reporting Frequency: Understanding the SEC’s Semiannual Reporting Proposal
By Scott Bell, Kevin Douglas, Justin Hay, Tyler Huseman, Eric Knox, Sehrish Siddiqui
Key Takeaways: On May 5, 2026, the SEC proposed amendments that would allow all public companies—regardless of filer status, revenues, or market capitalization—to voluntarily elect semiannual reporting on a new Form 10-S in lieu of filing quarterly reports on…
Market Edge
SEC proposes optional semiannual reporting for public companies
By Era Anagnosti, Andrew Ledbetter, Larry Nishnick, Sanjay Shirodkar
The United States Securities and Exchange Commission (SEC) has issued a release for proposed rule amendments that would give companies reporting under the Securities Exchange Act of 1934 the option…
Cleary Enforcement Watch
New SEC Enforcement Director David Woodcock Outlines Enforcement Priorities, Including Focus on Financial Reporting and Private Funds
By Tom Bednar, Jonathan S. Kolodner, Jennifer Kennedy Park, Breon S. Peace, Matthew C. Solomon, Lisa Vicens, Matthew Yelovich
In his first public remarks, delivered just days into his tenure, SEC Enforcement Division Director David Woodcock announced that he will “provide hands-on leadership” to make sure SEC Enforcement investigators…
Cleary Securities, Disclosure, and Governance Watch
New SEC Enforcement Director David Woodcock Outlines Enforcement Priorities, Including Focus on Financial Reporting and Private Funds
By Tom Bednar, Jonathan S. Kolodner, Jennifer Kennedy Park, Breon S. Peace, Matthew C. Solomon, Lisa Vicens, Matthew Yelovich
In his first public remarks, delivered just days into his tenure, SEC Enforcement Division Director David Woodcock announced that he will “provide hands-on leadership” to make sure SEC Enforcement investigators…