Non-US issuers: US public offerings filing requirements

This 2023 edition of the financial statement requirements in US securities offerings focuses on the requirements for new registration statements in public offerings by foreign private issuers.

Applicability

• Foreign private issuers 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 and internal control over financial reporting.
• Practices in the Rule 144A market.

Report contents

• The basics of financial statement requirements
• Additional financial information for certain specific situations
• Some related issues
• Special considerations in Rule 144A transactions

Related content