Private limited companies offer so much by itself, but at some point every private limited company, wishes to turn public so as to enlarge scalability. The question usually put across is, “Why to go public?” The answer depends on certain distinct difference that occurs between private limited companies & public limited companies which also offer the concept of Initial Public Offering (IPO) & has the concept of shares to the general public. The concept of IPO – Initial Public Offering thereby removes the restriction on that transferability of shares, which is a characteristic of private limited companies. It has been settled that there is no cap in terms to the maximum number of members in any public limited company, thereby permitting them to raise & gain easy access to funding. Consequently, growth & flexibility are preferably the reasons for the changing from private to public.