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: “œWhich 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.
