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Non-US issuers: US public offerings filing requirements

Handbooks | January 2025

乐鱼（Leyu）体育官网 and Latham & Watkins help navigate financial statement requirements under federal securities laws: non-US issuers.

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This 2025 edition of the financial statement requirements in US securities offerings focuses on the requirements for new registration statements in public offerings by foreign private issuers.

Applicability

  • Foreign private issuers that will be filing registration statements in public offerings聽

Relevant dates

  • Effective immediately

Key impacts

Provides guidance on:

  • Financial statement requirements in public offerings, including what to file and when financial statements are considered 鈥榮tale鈥�.
  • Additional financial information required for certain specific situations, such as recent and probable acquisitions.
  • Additional information on other related issues, such as non-GAAP financial measures and internal control over financial reporting.
  • Practices in the Rule 144A market.

Report contents

  • The basics of financial statement requirements
  • Additional financial information for certain specific situations
  • Some related issues
  • Special considerations in Rule 144A transactions

Download the document:

Financial Statement Requirements in US Securities Offerings

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US issuers: US public offerings filing requirements

乐鱼（Leyu）体育官网 and Latham & Watkins help navigate financial statement requirements under federal securities laws: US issuers.

Read more
Resource
Webcast Replay Webcast Upcoming Listen Now From The Web

Desktop staleness calendar for 2025

Planning an offering in 2025? Learn when 2024 annual and 2025 interim financials will go stale.

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SEC matters

Keeping you up to date about SEC staff positions on reporting matters and proposed rulemaking that will affect registrants

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Meet our team

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Timothy Brown
Partner, Dept. of Professional Practice, 乐鱼（Leyu）体育官网 US
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Erin McCloskey
Partner, Dept. of Professional Practice, 乐鱼（Leyu）体育官网 US
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Timothy Brown
Partner, Dept. of Professional Practice, 乐鱼（Leyu）体育官网 US
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Erin McCloskey
Partner, Dept. of Professional Practice, 乐鱼（Leyu）体育官网 US
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Access our accounting research website for additional resources for your financial reporting needs.

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Some or all of the services described herein may not be permissible for 乐鱼（Leyu）体育官网 audit clients and their affiliates or related entities.

The information contained herein is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavor to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act upon such information without appropriate professional advice after a thorough examination of the particular situation. 乐鱼（Leyu）体育官网 LLP does not provide legal services.

The information contained herein is not intended to be 鈥渨ritten advice concerning one or more Federal tax matters鈥� subject to the requirements of section 10.37(a)(2) of Treasury Department Circular 230.

漏聽2025 乐鱼（Leyu）体育官网 LLP, a Delaware limited liability partnership and a member firm of the 乐鱼（Leyu）体育官网 global organization of independent member firms affiliated with 乐鱼（Leyu）体育官网 International Limited, a private English company limited by guarantee. All rights reserved.

For more detail about the structure of the 乐鱼（Leyu）体育官网 global organization please visit聽.

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