Accounting Research Tool
Roadmap Series

Initial Public Offerings

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Initial Public Offerings (August 2023)

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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. Since the previous release of this publication, the SEC has continued to modernize its disclosure requirements for companies entering the public markets (e.g., by releasing final rules on disclosures related to executive compensation, share repurchases, and cybersecurity). The Commission is also actively working on finalizing new requirements related to SPAC transactions and climate-related disclosures.
Also available is the latest edition of On the Radar, a high-level summary of emerging issues and trends related to the accounting and financial reporting topics addressed in the Roadmap.
Be sure to check out other titles in Deloitte’s Roadmap series, our comprehensive, easy-to-understand collection of accounting guides on selected topics of broad interest to the financial reporting community.