SEC semiannual reporting proposal: Cutting quarters, not corners

SEC semiannual reporting proposal: Cutting quarters, not corners

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...

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