NASDAQ Insights
The Ultimate Scaling: Your Strategic Gateway to Unmatched Liquidity and Growth
Welcome to our comprehensive resource centre for listing on NASDAQ, the world’s largest market for technology and innovation. Beyond being a mere stock exchange, NASDAQ is a global stage that validates a company’s innovative edge. From official guidelines to insights from global experts, access the essential resources you need for a successful debut in the U.S. market.
1. Official NASDAQ Listing Guides and Requirements
Published directly by the NASDAQ Stock Market, these resources outline the mandatory quantitative criteria and administrative procedures required for a successful listing.
NASDAQ Initial Listing Guide (2026 Official Edition)
Key Content: This official guide provides detailed financial requirements—including earnings, asset value, and market capitalization—across NASDAQ’s three market tiers: Global Select, Global Market, and Capital Market. It offers a systematic overview of liquidity standards, such as minimum shareholder count and public float, as well as the administrative steps and listing fees required from application to final approval.
NASDAQ Corporate Governance Guide
Key Content: A comprehensive guide to the corporate governance regulations that all NASDAQ-listed companies must follow. It details the global standards for "transparent management"—an area where many international firms face challenges. Key topics include board independence requirements (majority independent boards), the composition of audit and compensation committees, and the enhanced Board Diversity disclosure standards updated for 2026.
2. NASDAQ Entry Strategy & Legal Strategy
Reports summarize the benefits available to Foreign Private Issuers (FPIs) and the legal considerations associated with different listing methods.
Latham & Watkins - The Desktop Guide to U.S. IPOs
Key Content: A practical guide published by Latham & Watkins, a leading law firm in the global IPO market. It provides detailed information on "Quiet Period" regulations during the IPO preparation phase, marketing strategies (Roadshows), and insider trading restrictions under securities laws post-listing. It also includes streamlined SEC registration procedures for non-US companies (FPIs), making it highly useful for Korean enterprises.
Skadden - Strategies for Going Public
Key Content: This flagship guide from Skadden provides a step-by-step roadmap for the IPO process, from pre-offering preparation to life as a public company. It covers critical areas such as financial reporting requirements, internal control environments (SOX compliance), and the organizational changes necessary to meet the rigorous standards of U.S. capital markets.
3. Accounting Transparency & Compliance
This section provides resources on the management systems required to comply with the rigorous accounting transparency and listing maintenance obligations unique to the U.S. capital market.
PwC - SEC Reporting Guide (For Non-U.S. Companies)
Key Content: This comprehensive guide serves as a primary resource for understanding the U.S. Securities and Exchange Commission (SEC) registration and reporting framework. It provides essential guidance on navigating SEC rules, regulations, and common reporting matters, ensuring that companies meet the rigorous disclosure standards required for the U.S. capital markets. This guide also outlining how to disclose accounting treatment differences between Korean IFRS and U.S. GAAP. It offers an in-depth analysis of audit requirements for historical financial statements (PCAOB audit standards) required at the time of listing, as well as compliance strategies for internal accounting control systems (Sarbanes-Oxley Act).
EY - U.S. IPO Guide: A Roadmap for Readiness
Key Content: This guide presents a roadmap for a successful transition immediately following an IPO. It assists with post-listing stock price management and regulatory compliance by explaining the establishment of internal control systems required for public companies, the operation of Investor Relations (IR) departments, and the disclosure processes for quarterly earnings announcements.
Disclaimer: The external reports provided on this page are shared for informational purposes only.
All copyrights belong to their respective publishers. Please refer to the original links for full details.
