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Legal Update

2017 SEC Financial Statement Staleness Dates

30 January 2017
Mayer Brown Legal Update
Financial statements are considered stale under the rules of the US Securities and Exchange Commission (“SEC”) when they are too old to use in a prospectus or proxy statement. Accordingly, if financial statements have gone stale, an issuer must file more recent financial statements for a deal to proceed. Deadlines vary based on the type of issuer. In this Legal Update, we provide key staleness dates for 2017.

Authors

  • David S. Bakst
    T +1 212 506 2551
  • John P. Berkery
    T +1 212 506 2552
  • Edward S. Best
    T +1 312 701 7100
  • Jennifer J. Carlson
    T +1 650 331 2065
  • Jason T. Elder
    Partner, Registered Foreign Consultant (New York, USA)
    T +852 2843 2394
  • Thomas Kollar
    T +852 2843 4260
  • Robert F. Gray, Jr.
    T +1 713 238 2600
  • Michael L. Hermsen
    T +1 312 701 7960
  • Thomas Kollar
    T +852 2843 4260
  • Laura D. Richman
    T +1 312 701 7304
  • Andrew J. Stanger
    T +1 713 238 2702
  • Timothy A. Gordon
    T +1 312 701 7616
  • Ashley H. T. Chow
    Registered Foreign Lawyer, (California, USA)
    T +852 2843 2508
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