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SEC RIN: 3235-AN58 Publication ID: 2026 
Title: ●Semiannual Reporting 
Abstract:

The Division is considering recommending that the Commission propose rule amendments to allow Exchange Act reporting companies to report on a semiannual basis.  

 
Agency: Securities and Exchange Commission(SEC)  Priority: Economically Significant 
RIN Status: First time published in the Unified Agenda Agenda Stage of Rulemaking: Proposed Rule Stage 
Major: Undetermined  Unfunded Mandates: No 
EO 14192 Designation: Deregulatory 
CFR Citation: Not Yet Determined     (To search for a specific CFR, visit the Code of Federal Regulations.)
Legal Authority: Not Yet Determined   
Legal Deadline:  None

Statement of Need:

The proposed rule amendments may reduce compliance costs for public companies. 

Anticipated Costs and Benefits:

The Commission will evaluate the anticipated costs and benefits and other economic effects as it develops the proposed rule.
Timetable:
Action Date FR Cite
NPRM  05/07/2026  91 FR 24968   
NPRM Comment Period End  07/06/2026 
Regulatory Flexibility Analysis Required: Undetermined  Government Levels Affected: Undetermined 
Federalism: No 
Included in the Regulatory Plan: Yes 
RIN Data Printed in the FR: No 
Agency Contact:
Mark Saltzburg
Division of Corporation Finance
Securities and Exchange Commission
100 F Street NE,
Washington, DC 20549
Phone:202 551-3430
Email: saltzburgm@sec.gov