KPMG Executive View 
| September 2018

When do 2018 financial statements go stale for 2019 offerings?

Filed under: SEC

KPMG teams up with Latham & Watkins to provide the desktop staleness calendar for 2019 offerings. This calendar provides the staleness dates of financial statements of issuers with a fiscal year ended December 31, 2018 for 2019 offerings. 


  • Companies filing registration statements in public offerings in 2019

Relevant dates

  • Public offerings on or after January 1, 2019

Main contributors

Erin McCloskey

Erin McCloskey

Managing Director, Dept. of Professional Practice, KPMG US

+1 212-872-5718
Timothy Brown

Timothy Brown

Partner, Dept. of Professional Practice, KPMG US

+1 212-954-8856



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