On the heels of its wildly successful initial public offering, Next Humongous Thing, Inc.. is in the process of preparing a prospectus for a follow-on offering of common stock.  Oh, and it has completed several acquisitions, opened up two new segments and discontinued one operation. 

What financial statements will the Thing need to complete its offering?  Latham’s 2017 guide to financial statement requirements in US offerings, co-published with KPMG, has the answers.  We down the numerous and complex requirements found in Regulation S-K and Regulation S-X into a user-friendly roadmap for US issuers when preparing financial statements for a US securities offering.