Roadmap: Initial Public Offerings (2023)

Published on: 03 Aug 2023

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.

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

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