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Desktop staleness calendar for 2024 offerings

Issues & Trends | September 2023

Planning an offering in 2024? Learn when 2023 annual and interim financials will go stale.

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KPMG teams up with Latham & Watkins to provide the desktop staleness calendar for 2024 offerings. This calendar provides staleness dates of financial statements of issuers with a fiscal year ending December 31, 2023 for 2024 offerings.

Applicability

  • Companies filing registration statements in public offerings in 2024

Relevant dates

  • Public offerings on or after January 1, 2024

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When Do Financial Statements Go Stale?

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US issuers: US public offerings filing requirements

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

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Non-US issuers: US public offerings filing requirements

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

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Meet our team

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