--- title: Reg CF - What are the required Financial Disclosures for my raise? description: Tiered financial disclosure. The minimum level of financial disclosure required by the company depends on the amount of money being raised or raised by the company in the prior 12 months --- [Skip to content](https://help.dealmaker.tech/financial-disclosures#main-content) English Show submenu for translations [![DealMaker Logo](https://help.dealmaker.tech/hubfs/DealMakerLogo2025.svg)](https://dealmaker.tech/) Open main navigation Close main navigation - English Show submenu for translations - [Go to DealMaker](https://dealmaker.tech/) [Go to DealMaker](https://dealmaker.tech/) How can we help you? - There are no suggestions because the search field is empty. 1. [Knowledge Center](https://help.dealmaker.tech/?hsLang=en) 2. [Regulation CF](https://help.dealmaker.tech/regulation-cf?hsLang=en) 3. [FAQs](https://help.dealmaker.tech/regulation-cf?hsLang=en#faqs) # Reg CF - What are the required Financial Disclosures for my raise? ## Tiered financial disclosure. The minimum level of financial disclosure required by the company depends on the amount of money being raised or raised by the company in the prior 12 months. - **$124,000 or less** – financial statements and specific line items from income tax returns, both of which are certified by the principal executive officer of the company ***unless*** financial statements *reviewed* or *audited* by an independent public accountant and the accountant’s review or audit report, as the case may be, are otherwise available. - **$124,000.01 to $618,000** – financial statements *reviewed* by an independent public accountant and the accountant’s review report ***unless*** financial statements *audited* by an independent public accountant and the accountant’s audit report are otherwise available. - **$618,000.01 to $1.235 million** – ***if*** first time crowdfunding and *audited* financial statements are not available, ***then*** financial statements *reviewed* by an independent public accountant and the accountant’s review report, ***otherwise*** financial statements *audited* by an independent public accountant and the accountant’s audit report. - **More than $1.235 million (up to the maximum aggregate of $5 million)** – financial statements *audited* by an independent public accountant and the accountant’s audit report. An *audit* provides a level of scrutiny by the accountant that is higher than a *review*. **How current your financial statements need to be** Your financial statements must cover your two most recently completed fiscal years, or the period since inception if your company is newer than that. Financial statements expire 120 days after your fiscal year end. After that date, you need financial statements for the fiscal year that just ended, at the level of review your raise requires, before you can launch or continue raising. **Example:** With a December 31 fiscal year end, your 2025 financial statements must be complete by April 30, 2026.  - [Step 1: Getting Set up on DealMaker](https://help.dealmaker.tech/step-1-getting-set-up-on-dealmaker?hsLang=en#main-content) - [Agreements](https://help.dealmaker.tech/step-1-getting-set-up-on-dealmaker?hsLang=en#agreements) - [Payments](https://help.dealmaker.tech/step-1-getting-set-up-on-dealmaker?hsLang=en#payments) - [Self-Serve](https://help.dealmaker.tech/step-1-getting-set-up-on-dealmaker?hsLang=en#self-serve) - [Integrating with DealMaker](https://help.dealmaker.tech/step-1-getting-set-up-on-dealmaker?hsLang=en#integrating-with-dealmaker) - [FAQ](https://help.dealmaker.tech/step-1-getting-set-up-on-dealmaker?hsLang=en#faq) - [Step 2: Launching A Deal](https://help.dealmaker.tech/step-2-launching-a-deal?hsLang=en#main-content) - [Issuer and Investor](https://help.dealmaker.tech/step-2-launching-a-deal?hsLang=en#issuer-and-investor) - [FAQ](https://help.dealmaker.tech/step-2-launching-a-deal?hsLang=en#faq) - [Step 3: Deal In Progress](https://help.dealmaker.tech/step-3-deal-in-progress?hsLang=en#main-content) - [Investor Management](https://help.dealmaker.tech/step-3-deal-in-progress?hsLang=en#investor-management) - [Managing Transactions](https://help.dealmaker.tech/step-3-deal-in-progress?hsLang=en#managing-transactions) - [Payouts/Reporting](https://help.dealmaker.tech/step-3-deal-in-progress?hsLang=en#payouts-reporting) - [Regulatory/Compliance/Legal](https://help.dealmaker.tech/step-3-deal-in-progress?hsLang=en#regulatory-compliance-legal) - [Brokers/Agents/Finders](https://help.dealmaker.tech/step-3-deal-in-progress?hsLang=en#brokers-agents-finders) - [Managing Your Raise](https://help.dealmaker.tech/step-3-deal-in-progress?hsLang=en#managing-your-raise) - [Step 4: Closing A Deal](https://help.dealmaker.tech/step-4-closing-a-deal?hsLang=en#main-content) - [Closing FAQs](https://help.dealmaker.tech/step-4-closing-a-deal?hsLang=en#closing-faqs) - [Regulation CF](https://help.dealmaker.tech/regulation-cf?hsLang=en#main-content) - [FAQs](https://help.dealmaker.tech/regulation-cf?hsLang=en#faqs) - [Regulation D 506(c)](https://help.dealmaker.tech/regulation-d-506c?hsLang=en#main-content) - [FAQs](https://help.dealmaker.tech/regulation-d-506c?hsLang=en#faqs) - [Developers](https://help.dealmaker.tech/developers?hsLang=en#main-content) - [Developer](https://help.dealmaker.tech/developers?hsLang=en#developer) - [Regulation A+](https://help.dealmaker.tech/regulation-a?hsLang=en#main-content) - [FAQs](https://help.dealmaker.tech/regulation-a?hsLang=en#faqs) - [Investor FAQ](https://help.dealmaker.tech/investor-faq?hsLang=en#main-content) - [Investor FAQ](https://help.dealmaker.tech/investor-faq?hsLang=en#investor-faq) - [DealMaker Engage](https://help.dealmaker.tech/dealmaker-engage?hsLang=en#main-content) - [Setup](https://help.dealmaker.tech/dealmaker-engage?hsLang=en#setup) - [Community Building](https://help.dealmaker.tech/dealmaker-engage?hsLang=en#community-building) - [Transfer Agent Actions](https://help.dealmaker.tech/dealmaker-engage?hsLang=en#transfer-agent-actions) - [Member Views](https://help.dealmaker.tech/dealmaker-engage?hsLang=en#member-views) - [DealMaker Shareholder Services](https://help.dealmaker.tech/dealmaker-shareholder-services?hsLang=en#main-content) - [DealMaker Transfer Agent FAQ](https://help.dealmaker.tech/dealmaker-shareholder-services?hsLang=en#dealmaker-transfer-agent-faq) - [General Transfer Agent FAQ](https://help.dealmaker.tech/dealmaker-shareholder-services?hsLang=en#general-transfer-agent-faq) - [Canadian Private Placements](https://help.dealmaker.tech/canadian-private-placements?hsLang=en) - [Enterprise](https://help.dealmaker.tech/enterprise?hsLang=en#main-content) - [Developer](https://help.dealmaker.tech/enterprise?hsLang=en#developer) - [DealMaker Engage](https://help.dealmaker.tech/enterprise?hsLang=en#dealmaker-engage) - [Deal Setup](https://help.dealmaker.tech/enterprise?hsLang=en#deal-setup) - [Payments](https://help.dealmaker.tech/enterprise?hsLang=en#payments) - [Reservations](https://help.dealmaker.tech/reservations?hsLang=en) [![Chill listening crop-3](https://help.dealmaker.tech/hubfs/DealMakerLogo2025.svg "Chill listening crop-3")](https://www.dealmaker.tech/) Copyright © 2026, DealMaker