Christopher M. Bartoli

In brief On May 5, 2026, the US Securities and Exchange Commission (SEC) proposed rule changes that would permit Exchange Act reporting companies to elect to file a semiannual report instead of quarterly reports to satisfy their interim reporting obligations in any given fiscal year. If adopted, the proposal would allow eligible issuers to replace quarterly reports on Form 10-Q with a single semiannual report on a new Form 10-S, while continuing to file an annual report on Form 10-K.

In brief The Securities and Exchange Commission (SEC) has exempted Directors and Officers of foreign private issuers (FPIs) organized in specified jurisdictions and subject to specified regulations from Section 16(a) reporting under the Holding Foreign Insiders Accountable Act (HFIAA).

In brief On July 26, 2023, the US Securities and Exchange Commission (SEC) approved the final rules for Cybersecurity Risk Management, Strategy, Governance, and Incident Disclosure (“Final Rules”). As previously reported, the SEC first proposed amendments to its rules on disclosures regarding cybersecurity risk management, strategy, governance, and incident reporting by public companies on March 9, 2022 (“Proposed Rules”).