Who write Disclosure Document for Stock IPO?

Just a quick clarification.

Who wrote Disclosure Document for Stock IPO? Is it the underwriter, the issuer or team work with many advisers (Legal,Accounting,underwriter,issuer...) and each section of the disclosure document was assigned to each adviser?

Can any-insider give me and my finance classmates (we've been discussing about this) a clear picture of how the Disclosure Document comes about? I know it is different from country to country, but not so sure about the US practice.

Thanks,

msci

2 Comments
 

I don't know specifically how it works for IPO disclosure docs but I know for other things (official statements, continuing disclosures, etc) it starts off at either the FA or underwriter and gets proofed by basically each important party at every edit (bond counsel, issuer, FA's MD, underwriter, etc). There is usually one responsible party who is in charge of making the edits when they get sent back to them, in the examples I noted it's usually the FA or underwriter.

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