Deloitte's Roadmap: Initial Public Offerings

Initial Public Offerings

This Roadmap addresses financial reporting, accounting, and auditing considerations to help companies navigate challenges related to preparing an IPO registration statement and ultimately going public.

Copying or printing Roadmaps is currently disabled. If you are a DART subscriber, please log in to enable these features. Deloitte clients who are not DART subscribers may request printed copies of Roadmaps from their engagement teams.

View all / combine content

Preface On the Radar Contacts Chapter 1 — Introduction to Initial Public Offerings Chapter 2 — Identifying the Required Financial Statements for the Registration Statement Chapter 3 — Financial Statement Preparation and Disclosure Requirements Chapter 4 — Other Registration Statement Reporting Chapter 5 — Accounting Matters Chapter 6 — Audit Considerations Chapter 7 — What to Expect After the Registration Statement Is Declared Effective Appendix A — Common Disclosures in an IPO Registration Statement Appendix B — Summary of Scaled Disclosure Requirements Available to SRCs Appendix C — Key Benefits Available to EGCs and Non-EGCs Appendix D — Titles of Standards and Other Literature Appendix E — Abbreviations Appendix F — Roadmap Updates for 2023