An initial public offering is a transformative milestone for any company. This guide reviews the IPO process, including key participants and timeline, as well as all the factors your company should take into consideration when going public, including evaluating IPO readiness, structural considerations, the registration statement, and additional key documentation. 

Under the securities laws, strict rules apply to a company’s public statements made during the IPO process. This guide summarizes best practices for communications during three key time periods: (1) pre-filing, (2) the so-called “waiting period” after the initial filing, and (3) the post-effective period after the offering commences.

This guide reviews the general financial statement requirements and best practices for disclosure of Non-GAAP financial measures.

This guide reviews the periodic reports a public company must file with the Securities and Exchange Commission, consisting, for domestic issuers, of annual reports on Form 10-K and quarterly reports on Form 10-Q, as well as current reports on Form 8-K. Foreign private issuers file annual reports on Form 20-F and current reports on Form 6-K.