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Jan 22, 2016

A Financial Statement Guide Through the Seasons

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Financial statement considerations can pose challenges for registering or offering securities at certain times of the company’s fiscal year. Companies often observe quarterly earnings blackouts starting around the end of a fiscal quarter until the next earnings release or 10-Q or 10-K. A company’s ability to file a registration statement after February 14 (in the case of calendar year filers) but before the 10-K depends on its profitability. Offerings after February 11 and before the 10-K may not be eligible for negative assurance auditor comfort. Offerings after year-end but before the 10-K may also face so-called “white paper” auditor comfort issues. Offerings between the earnings release and the 10-Q or 10-K have their own challenges.

View full memo, A Financial Statement Guide Through the Seasons

Authors and Contributors

Harald Halbhuber

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Capital Markets

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Richard Alsop

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David Beveridge

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Jonathan (JD) DeSantis

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Stuart K. Fleischmann

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Christopher Forrester

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Stephen T. Giove

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Lisa Jacobs

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Merritt Johnson

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Jason Lehner

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Ilir Mujalovic

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Manuel A. Orillac

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Antonia E. Stolper

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