• Audits for IPO preparation

Audits for initial public offering (IPO) preparation

Financial statements audit reports for the last two fiscal years are required when companies apply to be a listed one. In order to provide an audit opinion, it is necessary to validate the balance sheet at the beginning of the two fiscal years.

Therefore, when companies plan to pursue an IPO, it is generally appropriate to seek support from audit firms about three years before they wish to carry it out. We recommend companies pursuing an IPO to seek advice from audit firms as early as possible.