Samil PwC Publishes Revised Edition of 'US IPO Financial Disclosure Guidebook'

Samil PricewaterhouseCoopers announced on November 7, 2025, that it has published the 2025 revised edition of the 'US Initial Public Offering (IPO) Financial Disclosure Guidebook' for companies preparing to list on the US capital markets. First released in Korea in 2024, this guidebook has provided chief financial officers (CFOs) and practitioners at companies preparing for a US IPO with a roadmap for the required financial statements and related disclosure information at the time of listing.

The main feature of this revised edition is the addition of a US company (Domestic Issuer) version, published separately from the existing Foreign Private Issuer (FPI) version, in response to increasing demand from companies seeking to list directly as US companies through a flip, rather than as foreign companies.

The US company version includes comprehensive information on financial disclosures required for listing in the US, such as executive compensation disclosures, non-financial indicators, and projected financial information. It also systematically organizes the main forms that US companies must submit after listing, item by item, and includes examples where ad hoc reports are required, such as major business acquisitions or significant cybersecurity incidents.

Kim Girok, Global IPO Services Leader (Partner) at Samil PricewaterhouseCoopers, said, "We hope this guidebook will provide practical assistance to management teams considering listing as a US company," adding, "It will serve as a useful guide for fully understanding and preparing for the differences in financial disclosure requirements between foreign private issuers and US companies in advance."

The guidebook can be requested through the Samil PricewaterhouseCoopers website.

Samil PricewaterhouseCoopers 'US IPO Guidebook' US Company Version. Samil PricewaterhouseCoopers

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