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Desktop staleness calendar for 2026 offerings

Issues & Trends | August 2025

Planning an offering in 2026? Learn when 2025 annual and interim financials will go stale.

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KPMG teams up with Latham & Watkins to provide the desktop staleness calendar for 2026 offerings. This calendar provides staleness dates of financial statements of issuers with a fiscal year ending December 31, 2025 for 2026 offerings.

Applicability

  • Companies filing registration statements in public offerings in 2026

Relevant dates

  • Public offerings on or after January 1, 2026

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