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Desktop staleness calendar for 2023

Issues & Trends | September 2022

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

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.


  • Companies filing registration statements in public offerings in 2023

Relevant dates

  • Public offerings on or after January 1, 2023

Download the document:

When Do Financial Statements Go Stale?

At the close of business on the following dates in 2023 (for issuers with a fiscal year ended December 31, 2022)

Download PDF

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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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