SEC seeks comments on rule to replace 10‑Q with optional semiannual 10‑S filings
The SEC opened a 60‑day comment period for proposed rule S7‑2026‑15, which would let public companies elect to file semiannual interim reports on a new Form 10‑S instead of the quarterly Form 10‑Q. The agency argues the change would cut compliance costs and curb short‑termism in reporting.