Form S-1 Registration Statements

This practice note discusses registration statements on Form S-1 filed with the Securities and Exchange Commission (SEC). Form S-1 is the registration statement form used by domestic (U.S.) companies for initial public offerings (IPOs), and by U.S. reporting companies for registered offerings for which no other form is authorized or prescribed by the SEC. Specifically, this practice note covers (1) best practices and considerations for preparing Form S-1, (2) the information required in Form S-1, (3) accommodations for emerging growth companies (EGCs), and (4) filing Form S-1.