The Harvard Law School Forum on Corporate Governance https://corpgov.law.harvard.edu The leading online blog in the fields of corporate governance and financial regulation. Fri, 05 Jun 2026 11:32:03 +0000 en-US hourly 1 https://wordpress.org/?v=6.5.8 https://corpgov.law.harvard.edu/wp-content/uploads/2024/02/cropped-photography-4-e1706898544564-1-32x32.png Statement by Chair Atkins on Proposing Release for Semiannual Reporting – The Harvard Law School Forum on Corporate Governance https://corpgov.law.harvard.edu 32 32 Statement by Chair Atkins on Proposing Release for Semiannual Reporting https://corpgov.law.harvard.edu/2026/05/06/statement-by-chair-atkins-on-proposing-release-for-semiannual-reporting/?utm_source=rss&utm_medium=rss&utm_campaign=statement-by-chair-atkins-on-proposing-release-for-semiannual-reporting https://corpgov.law.harvard.edu/2026/05/06/statement-by-chair-atkins-on-proposing-release-for-semiannual-reporting/#respond Wed, 06 May 2026 11:32:48 +0000 https://corpgov.law.harvard.edu/?p=180807?d=20260505164519EDT Posted by Paul Atkins, U.S. Securities and Exchange Commission, on Wednesday, May 6, 2026
Editor's Note:

Paul S. Atkins is the Chairman of the U.S. Securities and Exchange Commission. This post is based on his recent statement. The views expressed in the post are those of Chairman Atkins and do not necessarily reflect those of the Securities and Exchange Commission or its staff.

Today, the Commission proposed amendments to provide public companies with the option of filing one semiannual report, on a new Form 10-S, in lieu of three quarterly reports on Form 10-Q.[1] This proposal is part of my Make IPOs Great Again agenda that is aimed at incentivizing companies to go and stay public.

Public companies have an obligation under the federal securities laws to provide information that is material to investors. Yet, the rigidity of the SEC’s rules has prevented companies and their investors from determining for themselves the interim reporting frequency that best serves their business needs and investors. Today’s proposed amendments, if ultimately adopted, would provide companies with increased regulatory flexibility in this regard.

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