News & Analysis as of

Securities Regulation Financial Reporting Special Purpose Acquisition Companies (SPACs)

Orrick, Herrington & Sutcliffe LLP

SEC Expands Confidential Registration Statement Filing Process

The SEC announced that companies can now submit registration statements for confidential review before public filing in connection with most registered offerings. This expansion builds on the confidential filing process that...more

Opportune LLP

SEC Throws Wrench In SPAC Boom

Opportune LLP on

On April 12, 2021, the U.S. Securities and Exchange Commission (SEC) issued guidance directed at the accounting for warrants utilized by many special purpose acquisition companies (SPACs). Significant valuation work and...more

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