Every filer category, every reporting period, on one screen. Select your filer status to see the next date that matters, or print the full calendar and put it on the wall.
Staleness dates determine how long a set of financial statements can be used in a registration statement before they are no longer considered current. Miss one and a deal timeline moves. The dates below cover the 2026 and 2027 reporting periods across all five filer categories.
Financial statement staleness dates by filer category and reporting period.
| Filer Category | AnnualFY 2026 | Q12026 | Q22026 | Q32026 | AnnualFY 2027 |
|---|
The same reporting period goes stale on different days depending on whether you are a large accelerated, accelerated, non-accelerated, or initial filer. Confirm your category before you plan around a date.
A staleness date is the end of the runway, not the start of the work. Audit completion, review procedures, and drafting all have to land before it, which means the real internal deadline sits well ahead of the date on this calendar.
This calendar is a planning aid. Dates are subject to change and should be confirmed against current SEC guidance and with your advisors before you commit a transaction timeline to them.
CFGI's Capital Markets team helps companies build the timeline backward from the deadline, so the financials are ready when the window opens rather than after it closes.