Extract to table

These rules establish the deadlines by which financial statements included in a registration statement become "stale" and must be updated before the registration statement can be declared effective and the offering can proceed

If the registration statement is expected to become effective (or, in the case of a confidential submission, be publicly filed and subsequently become effective) more than 135 days after the end of the registrant's most recently completed fiscal year, the registration statement must include audited financial statements for that fiscal year

more than 135 days after December 31), the Registration Statement must include audited consolidated financial statements for the fiscal year ended December 31 of the most recently completed year

If the registration statement is expected to become effective more than 135 days after the end of the most recently completed interim period (for this purpose, interim periods end on March 31, June 30, and September 30 for a December 31 fiscal-year-end issuer), the registration statement must include unaudited interim financial statements for that interim period (or a subsequent interim period)

After that date, audited consolidated financial statements for FY 20XX must be included in the Registration Statement before it can be declared effective

After that date, unaudited condensed consolidated financial statements for the nine months ended September 30, 20XX (or a subsequent interim period) must be included in the Registration Statement before it can be declared effective