Skip to main content

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.

Download PDF

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

Download the document:

When do financial statements go stale?

Download PDF

Explore more

Resource
Webcast Replay Webcast Upcoming Listen Now From The Web

US issuers: US public offerings filing requirements

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

Read more

Defining Issues

Our collection of newsletters with insights and news about financial reporting and regulatory developments, incl. the Quarterly Outlook and FRV Weekly.

Read more

Reference Library

In-depth analysis, examples and insights to give you an advantage in understanding the requirements and implications of financial reporting issues.

Read more

Meet our team

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

Accounting Research Online

Access our accounting research website for additional resources for your financial reporting needs.

Access ARO

KPMG. Make the Difference.


Some or all of the services described herein may not be permissible for KPMG audit clients and their affiliates or related entities.

The information contained herein is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavor to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act upon such information without appropriate professional advice after a thorough examination of the particular situation. KPMG LLP does not provide legal services.

The information contained herein is not intended to be “written advice concerning one or more Federal tax matters” subject to the requirements of section 10.37(a)(2) of Treasury Department Circular 230.

© 2026 KPMG LLP, a Delaware limited liability partnership, and its subsidiaries are part of the KPMG global organization of independent member firms affiliated with KPMG International Limited, a private English company limited by guarantee. All rights reserved.

For more detail about the structure of the KPMG global organization please visit https://home.kpmg/governance.

Thank you!

Thank you for contacting KPMG. We will respond to you as soon as possible.

Contact KPMG

Use this form to submit general inquiries to KPMG. We will respond to you as soon as possible.
All fields with an asterisk (*) are required.

By submitting, you agree that KPMG LLP may process any personal information you provide pursuant to KPMG LLP's . Privacy Statement

An error occurred.

Job seekers

Visit our careers section or search our jobs database.

Search now!

Submit RFP

Use the RFP submission form to detail the services KPMG can help assist you with.

Submit

Office locations

View locations

International hotline

You can confidentially report concerns to the KPMG International hotline

Learn more

Press contacts

Do you need to speak with our Press Office? Here's how to get in touch.

Contact

Headline