NYSE IPO Roadmap
AI Cyber Central, Inc. · 36-month path to NYSE listing · Last updated 2026-06-22
3 parallel tracks
9 milestones
✓ Single-class · 1 share = 1 vote
Delaware C-Corp
⚠ PCAOB audit clock starts now
Milestone Roadmap
Now → 6 mo
6 → 18 mo
18 → 36 mo
Corporate
Governance
Governance
M1 · Urgent
Entity Foundation
- Delaware C-Corp Newco
- IP assignment (§351, tax-free)
- Founders’ equity + 83(b)
- USPTO trademark filing
0–3 months
M2 · High
Board & Committees
- Recruit independent directors
- Audit / Comp / N&CG committees
- General Counsel hire
- D&O insurance
3–9 months
M3
Equity Plan & Exec Comp
- 2024 Equity Incentive Plan
- 409A valuation
- Carta cap table setup
- UAE DIFC sub formation
6–12 months
Compliance
& Legal
& Legal
M1 · Urgent
SOX & ICFR
- SOX 302 — CEO/CFO certs
- SOX 404 — ICFR program
- COSO 2013 framework
- Evidence pack
0–12 months
M2 · High
SOC 2 Type I → II
- Readiness assessment
- Type I audit (design)
- 6–12 mo observation
- Type II opinion
6–24 months
M3
ISO 27001 & GDPR
- ISMS scoping
- Gap analysis
- GDPR / UAE PDPL
- Certification audit
18–36 months
Investor
Pack / S-1
Pack / S-1
M1 · Urgent ⚠
Financial Foundations
- Engage PCAOB auditor
- Year 1 audit begins
- ASC 606 revenue recognition
- US GAAP financials
Start now → 3 years
M2 · Critical path
S-1 Preparation
- Engage IPO counsel
- Underwriter bake-off
- S-1 drafting sessions
- SEC confidential DRS
Month 24–32
M3 · Finish line
Roadshow & Listing
- SEC comments resolved
- Roadshow (2 weeks)
- Pricing night
- NYSE first trade day
Month 32–36
NYSE Listing — AI Cyber Central, Inc.
Ticker [AICC] · Delaware C-Corp · Single-class common stock · 1 share = 1 vote
Critical path blockers
3 yrs PCAOB audited financials
SOX 302 + 404 in place
Majority independent board
3 yrs PCAOB audited financials
SOX 302 + 404 in place
Majority independent board
Corporate Governance
Compliance & Legal
Investor Pack / S-1
Bold border = on the critical path · Click any card to open Linear
Immediate Next Actions — Start This Month
Corporate · ENG-665
Form the Newco
- Engage Delaware corporate counsel
- File Certificate of Incorporation
- IP assignment (founder → Newco, §351)
- Set up Carta for cap table
Compliance · ENG-658
SOX ICFR Kickoff
- Select SOX implementation firm
- Scope in-scope processes & apps
- Begin COSO 2013 entity-level controls
- Establish disclosure committee
Financial · Critical path
Engage PCAOB Auditor
- Issue RFP to Big 4 firms
- Select auditor + sign engagement letter
- Adopt ASC 606 revenue recognition
- Switch to US GAAP basis immediately