Topic
Semiannual Reporting
8 published works
The CLS Blue Sky Blog
Shadow SEC Statement No. 8: Comment on SEC Proposal to Allow Companies to File Semiannual Reports on New Form 10-S in Lieu of Quarterly Form 10-Q Filings
By John Coates, John C. Coffee Jr., James D. Cox, Merritt B. Fox, Joel Seligman
In a statement published last September, here, we argued that the SEC should maintain its current system of mandatory quarterly reporting and not adopt President Trump’s recommendation that the United…
Free Writings + Perspectives
SEC Publishes Proposing Release on Semiannual Reporting: Proposal Specifics and Practical Implications
By Carlos E. Juarez, Anna T. Pinedo, Liz Walsh, Jennifer Zepralka
On May 5, 2026, the U.S Securities and Exchange Commission (the “SEC”) published a long-awaited release (the “Proposing Release”) proposing changes to certain rules which, if adopted, will allow (but…
Compliance Building
Will Investors Have an Appetite for Semi-Annual Reporting?
The Securities and Exchange Commission issued a proposed rule and form amendments that would give public companies the option of filing semiannual reports instead of quarterly reports to meet their…
Known Trends
SEC Issues Semiannual Reporting Proposal
On May 5, 2026, the U.S. Securities and Exchange Commission (SEC) announced that it issued proposed rule and form amendments that would give public companies the option to move away from quarterly…
Consumer Finance Monitor
Director Cordray to testify on March 3 before House Financial Services Committee
The House Financial Services Committee will hold a hearing tomorrow, March 3, entitled “The Semi-Annual Report of the Bureau of Consumer Financial Protection” at which Director Cordray is expected to testify. …
Corporate & Financial Weekly Digest
OCC Increases Semiannual Assessment for Larger National Banks and Federal Savings Associations
On August 11, the Office of the Comptroller of the Currency (OCC) issued a final rule that increases the OCC’s semiannual assessment on national banks and federal savings associations (banks)…
Consumer Finance Monitor
Director Cordray to appear before Senate Banking Committee on April 23
The Senate Banking Committee has announced that on April 23, 2013, it will conduct a hearing on the CFPB's third Semi-Annual Report to Congress. CFPB Director Richard Cordray is the…
Health Industry Washington Watch
OIG Issues Semiannual Report for Second Half of FY 2011
The OIG has issued its Semiannual Report to Congress for the period of April 1, 2011 through September 30, 2011. The OIG reports expected recoveries of approximately $5.2 billion for…