Preparing for an initial public offering (IPO) can be a complex, time-consuming, and often costly process. The past 12 months have been marked by unprecedented IPO activity, a record-breaking year for special-purpose acquisition companies, and the SEC’s publication of numerous final rules to enhance public-company disclosures. Registrants should therefore ensure that they are ready to respond to changing conditions in the financial markets, as well as the SEC’s new disclosure requirements, as they plan for their IPOs.

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. In addition to containing updated and expanded guidance, the 2021 edition of this Roadmap includes On the Radar, a new section that briefly summarizes emerging issues and trends related to the accounting and financial reporting topics addressed in the publication.

The Roadmap is available on the Deloitte Accounting Research Tool Web site.