Staleness Calendar 2025 – This calendar provides staleness dates of financial statements of issuers with a fiscal year ending december 31, 2025 for 2025 offerings. Issues & trends | september 2025. Pcaob as 6101 (paragraph 47) (which comes from sas 74/pcaob au 634) permits accountants to give traditional. Learn when 2025 annual and 2025 interim financials will go stale.
2025 staleness calendar registration statements and prospectuses for registered offerings must contain certain historical financial statements. This calculator calculates staleness under sec rules. Remember that the staleness deadline is the close of business on. Three calendar quarters (february 14, may 15, august 14, november 14).
Staleness Calendar 2025
Staleness Calendar 2025
The cutoff date under pcaob rules for comfort letter purposes may be earlier. Issuers that have a different fiscal year end can use this calculator to find their dates. Luckily, latham and kpmg have just released their handy desktop staleness calendar for companies with december 31st fyes.
Planning an offering in 2025? If an issuer’s financial statements have gone stale, the issuer must file the most recent required financial statements before. View or download the 2025 desktop staleness calendar for issuers with a december 31 year end.
2025 sec filing & staleness calendar 2025 financial statements staleness dates financial statements are considered stale when they are too old to be used in a prospectus or proxy statement. Desktop staleness calendar for 2025 offerings for issuers with a fiscal year ended december 31, 2025 If too much time passes after the date of a set of financial statements, those statements go stale and.
If an issuer’s financial statements have gone stale, the issuer must file. Desktop staleness calendar for 2025.

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