Any company may use Form S-1 to prepare a registration statement. Information about how to prepare the non-financial disclosures in the registration statement is set out in Regulation S-K. Information about the form and content of required financial statements is set out in Regulation S-X. In addition to the information expressly required by Form S-1, your company also must provide any other information that is necessary to make your disclosures not misleading.
The SEC staff has issued guidance to aid small businesses in preparing these disclosures for initial public offerings of securities.
Modified: April 28, 2022