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US issuers: US public offerings filing requirements

Handbooks | January 2024

KPMG and Latham & Watkins help navigate financial statement requirements under federal securities laws: US issuers.

This 2024 edition of the financial statement requirements in US securities offerings focuses on the requirements for new registration statements in public offerings, including IPOs by emerging growth companies under the JOBS Act.

Applicability

  • Companies that will be filing registration statements in public offerings

Relevant dates

  • Effective immediately

Key impacts

Provides guidance on:

  • Financial statement requirements in public offerings, including what to file and when financial statements are considered ‘stale’.
  • Additional financial information required for certain specific situations, such as recent and probable acquisitions.
  • Additional information on other related issues, such as non-GAAP financial measures, Form 8-K requirements and internal control over financial reporting.
  • Practices in the Rule 144A market, and the special rules for foreign private issuers and acquired foreign businesses.

Report contents

Resource
Desktop staleness calendar for 2024 offerings
Planning an offering in 2024? Learn when 2023 annual and interim financials will go stale.
  • The basics of financial statement requirements
  • Additional financial information for certain specific situations
  • Some related issues
  • Special considerations in Rule 144A transactions and for foreign private issuers

Download the document:

Financial Statement Requirements in US Securities Offerings

Download PDF

Meet our team

Image of Timothy Brown
Timothy Brown
Partner, Dept. of Professional Practice, KPMG US
Image of Erin McCloskey
Erin McCloskey
Partner, Dept. of Professional Practice, KPMG US

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