PwC's accounting podcast

SEC semiannual reporting proposal: Cutting quarters, not corners

May 21, 2026·44 min
Episode Description from the Publisher

The SEC’s proposal to allow optional semiannual reporting could significantly reshape public company reporting obligations and investor communications. SEC Division of Corporation Finance Director Jim Moloney joins the podcast to discuss what the proposal would change, why the SEC is considering the shift now, and the potential implications for companies, investors, and the public markets. For more on the SEC’s proposal, read our In brief, SEC proposes optional semiannual reporting fram...

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