Offering circulars are one of the most important elements of a successful public offering process for businesses. Thanks to the offering circulars, while businesses communicate with their individual and corporate environment, investors shape their investment decisions. The information presented in the offering circulars and the independent audit processes of this information may affect the communication quality of the offering circulars. Therefore, the characteristics of the audit services that are given to the financial and nonfinancial information presented in the offering circulars should be revealed accurately. In this study, offering circulars are discussed in terms of prospective financial information and assurance audits of this information. Unlike assurance audit services for financial and non-financial reports, offering circulars haven’t been adequately reviewed in terms of assurance audit services. The study differs in terms of both its contribution to the literature and emphasizing the role of offering circulars in communicating with the individual and corporate environment. For this purpose, the initial public offerings were examined in the context of prospective financial information, the characteristics of this information, and whether this information was subject to assurance audit. As a result of the analysis, it was concluded that most of the enterprises did not disclose their profit and proforma financial information for future periods.