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, 10 Jul 2026 15:34:39 +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 Comment Letter on the SEC’s Proposal to Replace Quarterly Reporting with Semiannual Reporting – The Harvard Law School Forum on Corporate Governance https://corpgov.law.harvard.edu 32 32 Comment Letter on the SEC’s Proposal to Replace Quarterly Reporting with Semiannual Reporting https://corpgov.law.harvard.edu/2026/07/08/comment-letter-on-the-secs-proposal-to-replace-quarterly-reporting-with-semiannual-reporting/?utm_source=rss&utm_medium=rss&utm_campaign=comment-letter-on-the-secs-proposal-to-replace-quarterly-reporting-with-semiannual-reporting https://corpgov.law.harvard.edu/2026/07/08/comment-letter-on-the-secs-proposal-to-replace-quarterly-reporting-with-semiannual-reporting/#respond Wed, 08 Jul 2026 11:30:54 +0000 https://corpgov.law.harvard.edu/?p=182379?d=20260710113439EDT Posted by Sandra J. Peters and Matthew P. Winters, CFA Institute, on Wednesday, July 8, 2026
Editor's Note:

Sandra J. Peters is Senior Head and Matthew P. Winters is Senior Director of Corporate Disclosures and Information Advocacy, CFA Institute. This post is based on their SEC comment letter.

CFA Institute[1] appreciates the opportunity to provide comments to the Securities and Exchange Commission (the “SEC” or “Commission) regarding the proposed rule on Semiannual Reporting (the “Proposed Rule”).

CFA Institute has a long history of promoting fair and transparent global capital markets and advocating for strong investor protections. An integral part of our efforts toward meeting those goals is ensuring that corporate financial reporting and disclosures and the related audits provided to investors and other end users are of high quality. Our advocacy position is informed by our global membership who invest both locally and globally.

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