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. Sun, 13 Sep 2026 11:30:32 +0000 en-US hourly 1 https://wordpress.org/?v=6.5.10 https://corpgov.law.harvard.edu/wp-content/uploads/2024/02/cropped-photography-4-e1706898544564-1-32x32.png Recent Developments for Directors – The Harvard Law School Forum on Corporate Governance https://corpgov.law.harvard.edu 32 32 Recent Developments for Directors https://corpgov.law.harvard.edu/2026/09/13/recent-developments-for-directors-8/?utm_source=rss&utm_medium=rss&utm_campaign=recent-developments-for-directors-8 https://corpgov.law.harvard.edu/2026/09/13/recent-developments-for-directors-8/#respond Sun, 13 Sep 2026 11:30:32 +0000 https://corpgov.law.harvard.edu/?p=183754?d=20260911144302EDT Posted by Julia A. Thompson, Charles K. Ruck, and Joel H. Trotter, Latham & Watkins LLP, on Sunday, September 13, 2026
Editor's Note:

Julia A. Thompson, Charles K. Ruck, and Joel H. Trotter are Partners at Latham & Watkins LLP. This post is based on a Latham memorandum by Ms. Thompson, Mr. Ruck, Mr. Trotter, Jenna B. Cooper, Keith L. Halverstam, and Ryan J. Maierson, all at Latham.

SEC Proposes Semiannual Reporting, Broad Regulatory Relief for Compliance and Registered Offerings

Sweeping proposals from the US Securities and Exchange Commission would revamp public company reporting and streamline access to public capital markets. The proposals could become effective as early as 2027 or, more likely, 2028.

Companies would be free to choose each year to use one of several methods of reporting their interim financial results. They could switch to semiannual reporting on a newly created Form 10‑S, or they could maintain a quarterly reporting cadence either by filing traditional Form 10‑Q reports or by combining quarterly earnings releases with a semiannual Form 10‑S filing. The SEC’s proposal introduces flexibility and promotes private ordering, although companies will need to weigh the benefits of that flexibility against the implications of departing from established quarterly reporting conventions.

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