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SEC Prepares Proposal to End Mandatory Quarterly Earnings Reports

SEC Prepares Proposal to End Mandatory Quarterly Earnings Reports

The SEC is reviewing broader changes to corporate disclosure rules, including whether reporting frequency should vary by company size, while any draft proposal would also require White House review.

Fact Check
The claim is directly supported by a breaking report from the Wall Street Journal on March 16, 2026, and is consistent with earlier statements from SEC Chairman Paul Atkins and legal analyses from late 2025. The proposal aims to allow companies to report financial results twice a year instead of quarterly, a shift intended to reduce regulatory burdens and promote long-term investment strategies.
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Summary

The SEC is evaluating broader changes to corporate disclosure requirements, including possible adjustments to reporting frequency based on company size. The review follows calls to shift from quarterly to semiannual reporting, adding nuance to earlier reports about a proposal that could let listed companies move away from mandatory quarterly earnings reports. The new information indicates the agency is still in an evaluation phase and that any draft proposal would first need to be submitted to the White House for review before release.

Terms & Concepts
  • SEC: The U.S. Securities and Exchange Commission, the federal regulator that oversees securities markets and disclosure requirements for public companies.
  • Quarterly earnings reports: Regular corporate financial disclosures issued every three months to update investors on a company’s performance.