Pwc's Cfodirect Podcast

A video of this podcast is available on YouTube, Spotify, or PwC’s website at viewpoint.pwc.comThe SEC is revisiting how often public companies report, weighing a shift from required quarterly Form 10‑Qs to a semiannual cadence. We explore what’s driving the debate and the implications for companies, investors, and markets.In this episode, we discuss:1:55 – Why the SEC is revisiting quarterly reporting now and how we got here12:13 – Pros and cons of moving to semiannual reporting19:32 – Global and industry-specific trends in interim reporting22:44 – Practical and operational implications of shifting to semiannual reporting29:10 – SEC rulemaking process and potential next steps31:57 – FASB’s role in interim disclosure standard settingFor more on current interim reporting requirements, see chapter 29 of our Financial statement presentation guide. Be sure to follow this podcast on your favorite podcast app and subscribe to our weekly newsletter to stay in the loop. About our guestsTom Barbieri is PwC’s US Chief