Defining Issues | March 2019

SEC solicits input on quarterly reporting requirements

KPMG reports on the SEC’s request for comment on the nature and timing of disclosures required in Form 10-Q.  The SEC also seeks input on promoting efficiency and flexibility to the existing periodic reporting system, and the effect that current requirements have on corporate decision making.


Release No. 33-10588; 34-84842; File No. S7-26-18

  • Public companies with quarterly reporting requirements

Relevant dates

Comments are due on or before March 21, 2019.

Key impacts

The request for comment seeks input on:

  • The nature and timing of quarterly disclosures, including areas of potential overlap with earnings releases
  • Efficiencies that reduce unnecessary duplication of information in quarterly filings while maintaining appropriate investor protection
  • The appropriate frequency of periodic reporting
  • How the current system may affect decision making and strategic thinking, including whether it fosters an overly short-term focus by investors

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