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Desktop staleness calendar for 2027 offerings

Issues & Trends | September 2026

Planning an offering in 2027? Learn when 2026 annual and interim financial statements become stale.

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KPMG teams up with Latham & Watkins to provide the desktop staleness calendar for 2027 offerings. This calendar provides staleness dates of financial statements of issuers with a fiscal year ending December 31, 2026 for 2027 offerings.

Applicability

  • Companies filing registration statements in public offerings in 2027

Relevant dates

  • Public offerings on or after January 1, 2027

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When do financial statements go stale?

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Partner, Dept. of Professional Practice, KPMG US
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Bryce Ehrhardt
Managing Director, Dept. of Professional Practice, KPMG LLP
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