Issues & Trends | September 2022

 

Insight

Desktop staleness calendar for 2023

Planning an offering in 2023? Learn when 2022 annual and interim financials will go stale.

Timothy Brown

Timothy Brown

Partner, Dept. of Professional Practice, KPMG US

+1 212-954-8856

Erin McCloskey

Erin McCloskey

Partner, Dept. of Professional Practice, KPMG US

+1 212-872-5718

KPMG teams up with Latham & Watkins to provide the desktop staleness calendar for 2023 offerings. This calendar provides staleness dates of financial statements of issuers with a fiscal year ending December 31, 2022 for 2023 offerings.

Applicability

  • Companies filing registration statements in public offerings in 2023

Relevant dates

  • Public offerings on or after January 1, 2023

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