In the News
SEC Formally Proposes Making Quarterly Reporting Optional for Public Companies, Corporate Compliance Insights
May 06, 2026Corporate Compliance Insights quoted partner Leland Benton on the US Securities and Exchange Commission’s (“SEC’s”) proposed rule to make quarterly reporting optional for public companies.
The article explores how the proposal could reshape disclosure practices and identifies potential early adopters. Leland highlighted that companies currently qualifying as foreign private issuers may be particularly affected if regulatory changes narrow that status, noting they could view semiannual reporting as “an attractive middle ground, a way to comply with domestic reporting requirements without taking on the full quarterly cadence, rather than deregistering their securities and exiting the SEC’s reporting regime entirely.”