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  • 2026 SEC Filing Deadlines and Financial Statement Staleness Dates
    Staleness dates do not always align with Exchange Act reporting deadlines, resulting in a gap during which a registration statement may not be filed or declared effective
  • When Do Financial Statements Go Stale? - Latham Watkins
    10-Q deadlines run from the end of the most recently ended quarter, whereas the staleness dates run from the end of the preceding quarter However, the SEC Staff generally provides an accommodation for repeat issuers that have been timely filers for the past 12 months by allowing such issuers’ registration statements to become
  • Desktop staleness calendar for 2026 offerings - KPMG
    KPMG teams up with Latham Watkins to provide the desktop staleness calendar for 2026 offerings This calendar provides staleness dates of financial statements of issuers with a fiscal year ending December 31, 2025 for 2026 offerings
  • 2026 Financial Staleness and Filing Guide - cooley. com
    ompliance and Disclosure Interpretations A large accelerated filer has an aggregate worldwide market value of its voting and nonvoting common equity held by nonaffiliates (public float) of at least $700 million as of the last business day of its most recently completed second fiscal quarter, has been subject to the reporting requirements of Sec
  • 2026 Financial Statement Staleness Calendar - weil. com
    The SEC staff, however, often permits an issuer that has timely filed its reports during the previous 12 months to file and go effective on a registration statement after the staleness deadline and prior to the filing of its next 10-Q
  • 2026 SEC FILING STALENESS CALENDAR - ropesgray. com
    Practice Note for Foreign Private Issuers (FPIs): Typically, FPIs’ audited financial statements go stale after 15 months, and interim financial statements (covering at least 6 months) go stale after 9 months, subject to the exceptions noted below:
  • 2026 SEC Filing and Financial Statement Staleness Dates for Calendar . . .
    Accommodation for Timely Filers: Staleness dates and filing deadlines do not always align, resulting in a “gap” period where financial statements are stale, but the company is not yet required to file its next periodic report
  • 2026 SEC Filing Deadlines and Financial Statement Staleness Dates
    Our guide to 2026 SEC filing deadlines and financial statement staleness dates (including a color-coded calendar) is now available Public companies should factor in these key reporting deadlines, disclosure obligations and SEC holidays as they plan for the coming year
  • 2026 SEC FILING DEADLINES AND FINANCIAL STATEMENT STALENESS DATES
    Accordingly, if financial statements have gone stale, an issuer must file the most recent required financial statements before using a prospectus or proxy statement Deadlines vary based on the type of issuer
  • 2026 SEC Filing Deadlines and Staleness Dates for Public Companies
    Click below to add the 2026 SEC filing deadlines and comfort staleness dates for public companies to your mobile phone's wallet Once downloaded, we'll automatically update the pass whenever the deadlines are revised, with no further action required on your part





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