This Note shows the first dates in 2024 when newer financial statements must be included in a registration statement filing because older financials have gone stale under the financial statement staleness rules. These rules, which are contained in Rule 3-12 of Regulation S-X, apply to SEC-registered securities offerings but are often voluntarily followed in unregistered offerings as well. Reference charts are provided for IPO companies, large accelerated filers, accelerated filers, and non-accelerated filers, other than foreign private issuers, with calendar fiscal years.