Use this button to switch between dark and light mode.

Don’t be stale when talking about dough: Financial Statement Staleness Dates for 2022 Securities Offerings: Timeline

December 22, 2021 (1 min read)

Rule 3-12 of Regulation S-X and related rules require financial statements included in a registration statement to be dated within a certain time period prior to the expected effective date of the registration statement. Use this checklist to keep track of which financial statements are still usable, based on the date of a contemplated offering.

READ NOW »


Related Content

 

Practical Guidance Updates

Featuring the latest updates from your Practical Guidance account.


Experience results today with practical guidance, legal research, and data-driven insights—all in one place.

Experience Lexis+