Corviniti/Accounting and SEC reporting blog

Corviniti Blog

Accounting and SEC reporting blog

Analysis of SEC rules, listing standards, and technical accounting, written for CFOs, controllers, and finance teams at public and pre-IPO companies. Every figure is checked against the authority that published it and linked.

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Ro Sokhi, CPA, founder of Corviniti, who writes the firm’s accounting and SEC reporting analysis — Ro Sokhi Founder and CEO, Corviniti

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SEC Rulemaking

What the SEC’s May 2026 proposals would change for public companies

September 8, 2026 · 3 min read

The Commission proposed letting public companies file interim reports twice a year instead of quarterly, cutting five filer statuses to two, and opening shelf registration to more issuers. It issued all three releases in May 2026, and all three are still proposed rules.

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SECSemiannual reportingFiler statusShelf registrationPublic companies

Standard Setting

FAF appoints Hillary H. Salo as the next FASB chair

August 21, 2026 · 1 min read

Salo becomes chair on July 1, 2027, succeeding Richard R. Jones. The Board of Trustees also opened nominations for two FASB member seats, due September 1, 2026.

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FASBFAFStandard settingFinancial reportingLeadership

SEC Enforcement

SEC establishes a Financial Reporting and Accounting Unit

August 16, 2026 · 2 min read

The Commission announced a specialized enforcement unit for accounting and financial reporting fraud on August 5, 2026. Here is what the release states, who leads the unit, and the precedent behind it.

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SECEnforcementFinancial reportingAccounting fraudPublic companies

Capital Markets

SEC stays its approval of Nasdaq’s $5 million listing rule

July 30, 2026 · Updated August 16, 2026 · 2 min read

One week after approving the requirement, the Commission has stayed its own order. The rule is not in force, and no deadline applies to the review.

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SECNasdaqListing standardsDelistingSmall cap

Capital Markets

SEC approves Nasdaq’s $5 million continued listing requirement

July 28, 2026 · Updated August 16, 2026 · 4 min read

Companies below $5 million in market value of listed securities for 30 consecutive business days now face suspension and delisting with no cure period. Here is what the rule says, what the Commission’s own data showed, and how it answered the objections.

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SECNasdaqListing standardsDelistingSmall cap

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Ro Sokhi, CPA

Founder & CEO · Big Four experience · 20+ years