2026 SEC Reporting Insights
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In 2026, the SEC advanced a regulatory agenda focused on capital formation, market efficiency, and reducing compliance burdens. BDO’s 2026 SEC Reporting Insights outlines what these developments could mean for public company reporting and disclosures. It also highlights other reporting and disclosure considerations for the upcoming year-end reporting season.
The publication addresses:
- SEC proposals
- Semiannual reporting
- Filer status and scaled disclosure accommodations
- Registered offerings
- Rescission of the climate-related disclosure rules
- Regulation of crypto assets
- Shareholder proposals and proxy solicitation
- Reporting reminders
- Artificial intelligence disclosures
- Tariff-related accounting and disclosures
- Transactional filing matters, including the SEC’s definition of a business and requests for relief under Rule 3-13 of Regulation S-X
- SEC staff comment letter topics
- Management’s discussion and analysis
- Segment reporting
- Non-GAAP financial measures
- Revenue recognition
- Goodwill and intangible asset impairment
Download the full publication for the complete discussion of these developments, detailed reporting considerations, BDO insights, and recurring SEC staff comment letter themes.