As we approach the end of 2022, many companies are looking toward 2023 for initial public offerings and other public financing transactions. Among the most commonly asked questions during capital markets transactions – and one that is crucial in determining deal timelines – is this: "Which financial statements are required in order to price the offering?"
To help answer this question and provide guidance for companies, Cooley has prepared the 2023 Financial Staleness and Filing Guide for issuers with a fiscal year-end of December 31, 2022. This one-page guide provides an at-a-glance look at financial statement staleness dates and tells you which financial statements will be required.
2023 Financial Staleness and Filing Guide
The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.