Comparative figures: Interim reporting

Question: The company is an accelerated filer that issues annual and quarterly consolidated financial statements prepared in accordance with U.S. generally accepted accounting principles (GAAP). The classification of investment types by level as of September 30, 20Y2, is consistent with the classifications as of December 31, 20Y1 (e.g., agency securities were classified as Level 2 as of September 30, 20Y2, and December 31, 20Y1).

Can the company use December 31 20Y1 as a comparative year figure for September 30,20Y2?

What is the possible on risk assessment?