Financial Statement Requirements in US Securities Offerings: What You Need to Know - 2025 Edition
By EsqSocial Corporation 15/01/25
The most frequently asked question at all-hands meetings for a securities offering is “What financial statements will be needed?” The question seems simple enough. But the answer is rarely straightforward. This User’s Guide is designed to provide a roadmap to help navigate the financial statement requirements of the federal securities laws. We focus principally on the requirements for new registration statements in public offerings, including initial public offerings by emerging growth...
By: Latham & Watkins LLP