This guide by Latham & Watkins and KPMG is designed to provide a roadmap to help navigate the financial statement requirements of US federal securities laws.
It focuses principally on the requirements for new registration statements in public offerings, including initial public offerings by emerging growth companies (EGCs) under the JOBS Act. It also summarizes briefly the practices in the Rule 144A market, as well as the special rules applicable to “foreign private issuers.”