In this comment letter the CAQ shares our views and provide input on the Securities and Exchange Commission’s (“Commission” or “SEC”) File No. S7-2026-15, Proposed Rule on Semiannual Reporting (the “Proposed Rule” or “Proposal”), which would provide all companies subject to reporting obligations under Exchange Act Section 13(a) or 15(d) (“Exchange Act reporting companies”) that file quarterly reports the option to file interim reports on a semiannual basis.
This letter represents the observations of the CAQ based upon feedback and discussions with certain of our member firms, but not necessarily the views of any specific firm, individual, or CAQ Governing Board member.
Read the full comment letter here.