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What do I need to include in my CEO verified financial statements?

If your company has previously sold securities under Regulation Crowdfunding, you are required to file an annual report on Form C-AR with the SEC no later than 120 days after the end of your fiscal year. This annual report must include your financial statements for the prior fiscal year, prepared in accordance with U.S. GAAP, along with the other information required by Regulation Crowdfunding. For companies with a December 31 fiscal year-end, this means your Form C-AR is due by April 30 of the following year.

For previous issuers that are submitting an annual Form C-AR and do not have audited or reviewed financial statements, CEO-certified financial statements must be provided. These must be prepared in accordance with U.S. GAAP and include: (1) Balance Sheet, (2) Income Statement, (3) Statement of Cash Flows, (4) Statement of Changes in Equity, and (5) Notes to the Financial Statements for the most recently completed fiscal year. The statements should cover the last two fiscal years, or since inception if the company is less than two years old.


  1. Balance Sheet (Template): Your balance sheet should include entries for: 

    1. Assets

    2. Liabilities

    3. Equity


  1. Income Statement: Your income statement should include entries for: 

    1. Revenue

    2. Sales

    3. Cost of Sales/Cost of Goods Sold

    4. General and Administrative Expenses

    5. Operating Expenses

    6. Non-Operating Income and Expenses

    7. Gains and Losses

    8. Non-Recurring Items

    9. Net Income

    10. EPS.


  1. Statement of Cash Flow

  2. Statement in Changes of Equity (Template)

  3. Notes to the Financial Statements (Template)

  4. CEO certification (Template)


Have a question about your reporting requirements? We’re happy to help. Please reach out to the Issuer Services team at services@startengine.com