Rule 1-02 was amended to cross-reference the new Rule 15-01. The final rule modified the proposed rule to ensure that it was clear that the new rules apply to all transactions involving shell companies, not just those involving a SPAC. #SECuritiesLawBlog #SEC#SPAC#ALCLAW
Rule 15-01 updated the term “audit” to mean “an examination of the financial statements by an independent accountant in accordance with the standards of the PCAOB for the purpose of expressing an opinion thereon.” #SECuritiesLawBlog #SEC#SPAC#ALCLAW
The SEC has adopted new Rule 15-01(a)and amended rule 1-02(d) and the instructions to Forms S-4 and F-4 to align the definition of “audit” with IPO requirements. #SECuritiesLawBlog #SEC#SPAC#ALCLAW
For the most part, the SPAC rule amendments improve the financial statement requirements in a business combination transaction. #SECuritiesLawBlog #SEC#SPAC#ALCLAW
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Accordingly, the new rules more closely align the financial statement reporting requirements in business combinations involving a shell company and a private operating company with those in traditional IPOs. #SECuritiesLawBlog #SEC#SPAC#ALCLAW
As the SEC indicates throughout its new SPAC rule release, the disclosures to the market and investors should not differ based on the method a company uses to go public. #SECuritiesLawBlog #SEC#SPAC#ALCLAW
Historically, the financial statement requirements were different for an S-1/F-1 that would be used in an IPO than for an S-4/F-4 that would be used for a business combination. The new SPAC rules align the financial statement requirements. #SECuritiesLawBlog #SEC#SPAC#ALCLAW
In other words, the private operating company becomes the predecessor for purposes of financial reporting, including the prior year look back periods. #SECuritiesLawBlog #SEC#SPAC#SECuritiesLawBlog
After a business combination involving a shell company, the financial statements of the private operating company become those of the public reporting company for financial reporting purposes. #SECuritiesLawBlog #SEC#SPAC#SECuritiesLawBlog
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