On May 5, 2026, the Securities and Exchange Commission (SEC) published a rule proposal on Semiannual Reporting. If passed, the amendments would allow companies to file semiannual reports on new Form 10-S in lieu of quarterly reports on Form 10-Q to meet interim reporting obligations under the Securities Exchange Act of 1934. Companies in the European Union, the United Kingdom, Hong Kong, and Japan have semiannual reporting requirements. Regulators in the United States, Canada, and China today require quarterly financial reporting.
Join this webinar for a discussion about the pros and cons of quarterly versus semiannual reporting, and the implications of the SEC proposal if it moves ahead as proposed.
Speakers:
- Adrien Cloutier, CFA, Head of Equity Data, Morningstar
- Sandra J. Peters, CPA, CFA, Senior Head, Global Advocacy, CFA Institute
Moderated by Campbell Pryde, President and CEO, XBRL US
This event is free to attend, with an option to participate and earn 1.0 CPE in NASBA’s Accounting Field of Study for $49 ($39 XBRL US Members) – look for details in the registration confirmation.
Prerequisites: None
Program Knowledge Level: Basic
Advance Preparation: None
Program Format: Group Internet Based
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