A roadmap to initial public offerings (2018)

Preparing for an initial public offering (IPO) can be a complex, time-consuming, and often costly process. Accordingly, 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.

Promoting the U.S. IPO market has been a priority for SEC Chairman Jay Clayton. On September 26, 2017, Chairman Clayton made the following statement before the U.S. Senate Committee on Banking, Housing, and Urban Affairs:

It is clear to me that companies that go through the U.S. IPO process emerge as better companies, with better disclosure. We want to encourage and preserve that dynamic. Overall, the SEC will strive for efficiency in our processes to encourage more companies to consider going public, which will result in more choices for investors, job creation and a stronger U.S. economy.

As discussed throughout this Roadmap, the SEC staff has made progress toward this goal, including through various initiatives. For instance, as part of its disclosure effectiveness initiative, the SEC has been exploring ways to make going public in the U.S. markets more attractive while still protecting investors.

We hope you find this Roadmap useful as you prepare for your IPO. Should you have questions or concerns, please visit Deloitte’s IPO Center of Excellence or contact a Deloitte Partner listed in the contacts section of this publication.

Subscribe and Archives

Subscribe to receive Roadmap series publications via e-mail. Archives are available on the US GAAP Plus site.


The Roadmap Series contains periodic collections of our accounting guidance on selected topics of broad interest to the financial reporting community.

Did you find this useful?