Corviniti Accounting Blog https://corviniti.com/accounting-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. en-us Copyright 2026 Corviniti Accounting Tue, 08 Sep 2026 09:00:00 +0000 What the SEC’s May 2026 proposals would change for public companies https://corviniti.com/accounting-blog/sec-semiannual-reporting-filer-status-proposals/ https://corviniti.com/accounting-blog/sec-semiannual-reporting-filer-status-proposals/ Tue, 08 Sep 2026 09:00:00 +0000 Ro Sokhi, CPA 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. SEC Semiannual reporting Filer status Shelf registration Public companies FAF appoints Hillary H. Salo as the next FASB chair https://corviniti.com/accounting-blog/faf-appoints-hillary-salo-next-fasb-chair/ https://corviniti.com/accounting-blog/faf-appoints-hillary-salo-next-fasb-chair/ Fri, 21 Aug 2026 09:00:00 +0000 Ro Sokhi, CPA 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. FASB FAF Standard setting Financial reporting Leadership SEC establishes a Financial Reporting and Accounting Unit https://corviniti.com/accounting-blog/sec-financial-reporting-and-accounting-unit/ https://corviniti.com/accounting-blog/sec-financial-reporting-and-accounting-unit/ Sun, 16 Aug 2026 09:00:00 +0000 Ro Sokhi, CPA 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. SEC Enforcement Financial reporting Accounting fraud Public companies SEC stays its approval of Nasdaq’s $5 million listing rule https://corviniti.com/accounting-blog/sec-stays-nasdaq-5-million-mvls-listing-rule/ https://corviniti.com/accounting-blog/sec-stays-nasdaq-5-million-mvls-listing-rule/ Thu, 30 Jul 2026 09:00:00 +0000 Ro Sokhi, CPA 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. SEC Nasdaq Listing standards Delisting Small cap SEC approves Nasdaq’s $5 million continued listing requirement https://corviniti.com/accounting-blog/sec-approves-nasdaq-5-million-mvls-listing-rule/ https://corviniti.com/accounting-blog/sec-approves-nasdaq-5-million-mvls-listing-rule/ Tue, 28 Jul 2026 09:00:00 +0000 Ro Sokhi, CPA 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. SEC Nasdaq Listing standards Delisting Small cap