SEC Proposes Amendments to Form N-PORT Reporting for Investment Companies

Detected February 19th, 2026

Summary

The SEC has proposed amendments to Form N-PORT reporting for investment companies, including open-end funds, closed-end funds, and ETFs. The proposal would extend the filing deadline, restore quarterly publication, and streamline reporting items. Public comments are due 60 days after publication in the Federal Register.

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What changed

The Securities and Exchange Commission (SEC) has issued a proposed rule (File Number S7-2026-05) to amend reporting requirements on Form N-PORT for registered investment companies. Key changes include extending the filing deadline for monthly portfolio reports by fifteen days, reverting to quarterly publication frequency, and reducing reporting burdens by streamlining or removing certain items. The proposal also aims to improve reporting for ETFs organized as unit investment trusts and requires the inclusion of ticker symbols and class-level identifiers.

This proposal is a consultation, and interested parties have 60 days from its publication in the Federal Register to submit comments. Fund managers and their compliance teams should review the proposed changes to assess their impact on reporting processes and data management. The amendments are intended to reduce reporting burdens while maintaining the Commission's ability to use the data effectively. Failure to comply with future final reporting requirements could result in regulatory scrutiny.

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Proposed Rule

Form N-PORT Reporting

Public Comments

Submit a Comment on S7-2026-05

Overview

The Securities and Exchange Commission (the “Commission”) is proposing amendments to reporting requirements on Form N-PORT that apply to certain registered investment companies, including registered open-end funds, registered closed-end funds, and exchange-traded funds organized as unit investment trusts. The proposed amendments would modify provisions adopted in 2024 to provide these funds with an additional fifteen days to file monthly reports of portfolio-related information on Form N-PORT and would restore the quarterly publication frequency that had been in place for over two decades. The Commission is proposing these amendments in light of feedback from market participants and other developments. The Commission is also proposing to streamline or remove certain items and sub-items, reducing reporting burdens in ways that would not significantly affect the Commission’s uses of the data and are not expected to significantly affect the public’s ability to assess relevant information about a fund. Finally, the Commission is proposing to adjust how funds with share classes that operate as exchange-traded funds report certain information to improve information about this fund structure and to require information about funds’ ticker symbols, as well as certain class-level identifiers, as applicable, to facilitate efficient use of the reported information.

Last Reviewed or Updated: Feb. 18, 2026