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SEC Proposal: Semiannual vs. Quarterly Reporting

On May 5, 2026, the SEC proposed a rule change that would permit companies to choose between continuing the quarterly review reporting schedule or switching to a semiannual reporting system. The proposal is intended to streamline financial reporting and reduce regulatory burdens.

The SEC is soliciting feedback over the next 60 days, and the PICPA welcomes your insights regarding these proposed changes. Your input will help inform our understanding of how this shift may impact stakeholders and contribute to ongoing discussions around financial reporting practices.
1. What is your overall view of the SEC proposal to allow companies to choose between quarterly and semiannual reporting? *This question is required.
2. What do you see as the primary benefits of allowing companies to choose between quarterly and semiannual reporting?
Select all that apply. *This question is required.
3. What do you see as the primary drawbacks of allowing companies to choose between quarterly and semiannual reporting?
Select all that apply. *This question is required.
4. Which of the following best describes your current role? *This question is required.
5. If you work in corporate/industry accounting or finance, what best describes your organization’s size based on annual revenue (or public filer status, if applicable)? *This question is required.
6. Tell us about yourself (optional)
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