Non-US issuers: US public offerings filing requirements
Handbooks | January 2025
KPMG and Latham & Watkins help navigate financial statement requirements under federal securities laws: non-US issuers.
This 2025 edition of the financial statement requirements in US securities offerings focuses on the requirements for new registration statements in public offerings by foreign private issuers.
Applicability
- Foreign private issuers that will be filing registration statements in public offerings
Relevant dates
- Effective immediately
Key impacts
Provides guidance on:
- Financial statement requirements in public offerings, including what to file and when financial statements are considered ‘stale’.
- Additional financial information required for certain specific situations, such as recent and probable acquisitions.
- Additional information on other related issues, such as non-GAAP financial measures and internal control over financial reporting.
- Practices in the Rule 144A market.
Report contents
- The basics of financial statement requirements
- Additional financial information for certain specific situations
- Some related issues
- Special considerations in Rule 144A transactions
Download the document:
Financial Statement Requirements in US Securities Offerings
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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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