What do I need to include in my Financial Statements?

The SEC requires companies to include:

• Balance Sheet
• Income Statement
• Statement of Cash Flow
• Statement in Changes of Equity
• Notes to the Financial Statements

These statements should account for the company's operations for the past two years, or if less, since the date of its inception.

$107,000 or less	From $107,000 up to $535,000	From $535,000 up to $1,070,000
Financial statements must be certified by the principal executive officer of the issuer as set forth below.	Financial statements must be reviewed by a public accountant that is independent of the issuer and must include a signed review report.	If the company has not previously used Regulation Crowdfunding and is offering from $535,000 up to $1,070,000: Financial statements must be reviewed by a public accountant that is independent of the issuer and must include a signed review report.
		If the company has previously used Regulation Crowdfunding: Financial statements must be audited by a public accountant that is independent of the issuer and must include a signed audit report.