We think the attached chart (available here: http://www.mofo.com/files/Uploads/Images/130411-Issuer-Financial-Statements-In-Registration-Statements.pdf) is a simple way to keep track of the basic financial statements that different filers must include in SEC registration statements. For more specific guidance, go to Regulation S-X and the SEC's Division of Corporation Finance's Financial Reporting Manual, which is now updated regularly.
Because of the generality of this update, the information provided herein may not be applicable in all situations and should not be acted upon without specific legal advice based on particular situations.
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