SEC Decision to Scrap Quarterly Reporting in 2025 and How It Changes Corporate Procedure
In 2025, the U.S. Securities and Exchange Commission (SEC), under Chair Paul Atkins, signaled a major shift: to move away from the requirement for public companies to issue quarterly financial reports (Form 10-Q), toward a model where companies may report instead on a semiannual (twice per year) basis. If this change is adopted, it would […]