SEC semiannual reporting proposal: Cutting quarters, not corners
From PwC's accounting podcast by PwC
May 21, 2026 · 45 min
About this episode
The episode discusses the SEC's proposal for optional semiannual reporting and its implications for public companies and investors.
A video of this podcast is available on YouTube, Spotify, or PwC’s website at viewpoint.pwc.com. 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. F...
People in this episode
Guest: Jim Moloney
Topics covered
- semiannual reporting
- SEC proposal
- public company reporting
- investor communications
- corporate finance
Keywords
- SEC
- reporting obligations
- investor communications
- public companies
- corporate finance
Mentioned in this episode
Organizations: SEC, PwC, Spotify, YouTube
Books & works: PwC's accounting podcast
Places: public markets
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