1. 0
    Quarterly SEC Round-Up – Q2 governance corpgov.law.harvard.edu
    via editorial

Major Reforms on the horizon Proposed move to semiannual reporting In May 2026, the SEC proposed allowing US domestic reporting companies to choose between quarterly reports on Form 10-Q or semiannual reports on a new Form 10-S. Companies would make their election via a check-box on the Form 10-K cover page, committing to the chosen […]

Source: Harvard Law School Forum on Corporate Governance

Published: 2026-07-16T11:30:46Z