Don’t be stale when talking about dough: Financial Statement Staleness Dates for 2022 Securities Offerings: Timeline

Rule 3-12 of Regulation S-X and related rules require financial statements included in a registration statement to be dated within a certain time period prior to the expected effective date of the registration statement. Use this checklist to keep track of which financial statements are still usable, based on the date of a contemplated offering.

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