We recently posted the transcript for our “The SEC’s Semiannual Reporting Proposal: Considering the Alternatives” webcast, during which the all-star line-up of Skadden’s Brian Breheny, WilmerHale’s Meredith Cross, Gibson Dunn’s Tom Kim and Goodwin’s (and our own) Dave Lynn discussed the SEC’s proposed amendments that would allow public companies to elect to file semiannual reports on new Form 10-S, rather than filing quarterly reports on Form 10-Q. They addressed:

– The SEC’s proposed rule changes to the periodic reporting system
– The SEC’s proposed changes to financial statement requirements
– Potential areas for changes to the proposed rules
– The experience of public companies in other jurisdictions with optional semiannual reporting
– Considerations for companies when deciding to elect semiannual reporting
– Potential challenges of semiannual reporting for areas such as insider trading compliance, share repurchase activity, capital-raising and investor communications
– The ways in which earnings releases and earnings calls may change for companies opting into semiannual reporting
– The relationship of the semiannual reporting proposal to other SEC initiatives

Members of TheCorporateCounsel.net can access the transcript of this program. If you are not a member, email info@ccrcorp.com to sign up today and get access to the full transcript – or call us at 800.737.1271.

– Meredith Ervine