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SEC staff statements on SPAC accounting

In separate public statements on March 31, the SEC’s Acting Chief Accountant and the staff of the Division of Corporation Finance expressed their views on several issues that private companies should consider in advance of a business combination with a special purpose acquisition company (SPAC). Topics included considerations relating to accounting, auditing, financial reporting, internal controls, timing, initial listing standards, and governance.

For details on specific accounting implications, read our In depth, Domestic SPAC mergers - financial reporting and accounting considerations.

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