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US Public offerings filing requirements: US issuers & non-US issuers

HANDBOOKS | January 2026

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

Our 2026 editions provide practical guidance on preparing new registration statements for public offerings. One edition covers requirements for US issuers, including emerging growth company IPOs, while the other focuses on foreign private issuers (non-US issuers) requirements. Download the resources below to stay informed and compliant.
 
Click on the links to understand more about US issuers and non-US issuers.

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US Issuers

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Non-US Issuers

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SEC matters

Keeping you up to date about SEC staff positions on reporting matters and proposed rulemaking that will affect registrants

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Resource
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Desktop staleness calendar for 2026 offerings

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

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Reference Library

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

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Meet our team

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Timothy Brown
Partner, Dept. of Professional Practice, KPMG US
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Image of Erin McCloskey
Erin McCloskey
Partner, Dept. of Professional Practice, KPMG US
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Image of Melissa Rocha
Melissa Rocha
Partner, Dept. of Professional Practice, KPMG US
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Image of Timothy Brown
Timothy Brown
Partner, Dept. of Professional Practice, KPMG US
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Image of Erin McCloskey
Erin McCloskey
Partner, Dept. of Professional Practice, KPMG US
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Image of Melissa Rocha
Melissa Rocha
Partner, Dept. of Professional Practice, KPMG US
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Accounting Research Online

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

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