If you are offering this "IPO" to America citizens you will need to follow the SEC rules for IPO offering.
Some of the rules.

Registering a Public Offering
If a company decides on a registered public offering, the Securities Act requires a company to file a registration statement with the SEC before the company can offer its securities for sale. It cannot actually sell the securities covered by the registration statement until the SEC staff declares it "effective," even though registration statements become public immediately upon filing.

1.1.1 Filing Information

If it files the S-1 form, a company must describe and include each of the following in the prospectus:

The reason for business
The properties
The competition
The identity of its officers and directors and their compensation
Material transactions between the company and its officers and directors
Material legal proceedings involving the company or its officers and directors
The plan for distributing the securities
The intended use of the proceeds of the offering
Financial statements audited by an independent certified public accountant. Form S-1 requires the issuer to provide audited financial statements, prepared according to detailed SEC regulations, for three fiscal years