Baked Fresh Quarterly: 2022–2023 Financial Statements Staleness Dates Checklist and Timeline

Rule 3-12 of Regulation S-X requires companies engaging in a public offering to use financial statements dated after a set number of days before the filing becomes effective. The maximum number of days is based on which type of filer the company is and for which period the filing is being made. Use this checklist to ensure your clients’ financials may still be used in an upcoming offering.

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