An overview of the disclosure requirements applicable to a registration statement on Form S-1. Form S-1 is the registration statement form most commonly used by domestic companies for initial public offerings of securities that are registered under the Securities Act. This Note addresses the general requirements for preparing and filing a Form S-1 registration statement and includes a detailed analysis of the items required by Parts I and II of Form S-1. The scaled accommodations available to emerging growth companies and smaller reporting companies are also identified This Note has been updated to include all references to the modernized provisions of Regulation S-K 100 series amendments which became effective on November 9, 2020, and Regulation S-K 300 series amendments which became effective on February 10, 2021.