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The following are some of the issues you will need to address during the planning stage: • Audited financial statements and other financial information: You will need audited financial statements, usually for three years. If you have made significant acquisitions in the past or have significant equity investments, audited financial statements of the acquiree/investee may also be required. Preparing these just before going public can be time-consuming, costly, and sometimes impossible because information is missing or audit procedures (e.g. Physical inventory observations) were not performed at the appropriate time. It is best to bring in qualified registered independent public accountants to work with you as soon as going public appears likely. • Timely audit: A timely audit of your financial statements can provide several additional benefits. It lends increased credibility to your financial statements, which can help you obtain credit or bring in more private investors.

It will also give you a clearer picture of your company's operating results and how they will appear to investors. The ability to generate accurate and timely information is important not only for your internal accounting function, but also to generate quarterly and annual reports and certifications that are required by the SEC and the Sarbanes-Oxley Act. Ikea manual for loft bed size.

Such information is also needed by investors and analysts studying your company.

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