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Desktop staleness calendar for 2025

Issues & Trends | September 2024

Planning an offering in 2025? Learn when 2024 annual and 2025 interim financials will go stale.

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KPMG teams up with Latham & Watkins to provide the desktop staleness calendar for 2025 offerings. This calendar provides staleness dates of financial statements of issuers with a fiscal year ending December 31, 2024 for 2025 offerings.

Applicability

  • Companies filing registration statements in public offerings in 2025

Relevant dates

  • Public offering on or after January 1, 2025

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When Do Financial Statements Go Stale?

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