EY helps clients create long-term value for all stakeholders. Enabled by data and technology, our services and solutions provide trust through assurance and help clients transform, grow and operate.
At EY, our purpose is building a better working world. The insights and services we provide help to create long-term value for clients, people and society, and to build trust in the capital markets.
A nonpublic entity that is considering the transition to become a public company will have to comply with many new accounting and disclosure requirements, including US GAAP applicable to public companies and Securities and Exchange Commission (SEC) rules and regulations and SEC staff interpretations. Our Technical Line provides an overview of the securities registration process in an initial public offering and addresses certain significant accounting and disclosure considerations for financial statements included in Form S-1 based on the requirements in effect as of the publication date.