Acting Chief Accountant Paul Munter issued a statement last week highlighting key financial reporting and auditing considerations for private companies entering public markets through a merger with a SPAC. On the same day, the staff of the Division of Corporation Finance issued a statement on issues to be considered before a private company undertakes a business combination with a SPAC. “SPACs have been used for decades as a vehicle for private companies to enter public markets but have recently become increasingly popular,” Munter said. As the use of SPACs continues to appeal to companies looking to go public, SEC scrutiny will likely increase . “Regardless of the form or structure used to access our markets, we are always keenly focused on protecting investors,” Munter advised. Key considerations for private companies entering public markets include the following: Market and timing. Because private companies can be brought into public markets more quickly through a SPAC than the traditional initial public offering (IPO) process, and because many private companies are in earlier stages of development compared to IPO companies, the target company might not be prepared for certain demands and new risks of being a public company. These include new financial reporting processes and SEC filing requirements under accelerated timelines and deadlines that cannot be missed; new regulatory and listing requirements; and additional communications with shareholders, analysts, and the media. To support these new demands, there might be a need for changes to people, processes, and technology. Financial reporting. Private company targets may not have the appropriate level of staff with knowledge of accounting and financial reporting requirements of a public company. Accounting for and reporting of the merger itself are complex, including the presentation of financial statements and pro forma information. Public company GAAP is different in certain areas, like reporting segments, earnings per share, and incremental disclosure requirements. Effective dates for new standards, like leases and credit losses (CECL), can be different and are likely accelerated, and they might require new processes and systems. Internal controls. Public companies are required to maintain internal controls over financial reporting (ICFR) and disclosure controls and procedures (DCP).https://www.complianceweek.com/accounting-and-auditing/accounting-considerations-for-companies-merging-with-spacs/30238.article
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Kresge welcomes new staff members on Health, Social Investment teams General Foundation News, Health, Social Investment Practice Today, the Kresge Foundation announced the addition of two new Program staff members: Health Program Officer Erica L. Browne and Social Investment Officer Erika Brice. Browne’s career has centered on bridging clinical and community linkages, and she brings a deep understanding of the impact of racism on population health to Kresge’s Health Program. “With the extensive public health and policy expertise, as well as lived experience, that she brings to our team, we know that Erica will play a key role in our ongoing work to build equity-focused systems of health that create opportunities for all people to achieve well-being,” said Monica Valdes Lupi, managing director, Health Program. Brown most recently served as a faculty affiliate for health policy and management at the California Initiative for Health Equity and Action, a state-wide research translation center that connects the University of California and the state’s health policy community. Previous roles have included positions as a health policy research scholar at the School of Public Health at the University of California at Berkeley; community benefit manager and senior consultant at Kaiser Permanente; health program director for Mills College at UC Berkeley; and senior health educator with University Health Services at UC Berkeley. Browne is currently a member of the Interdisciplinary Association for Population Health Science and volunteers with the Ella Baker Center for Human Rights. Brice’s expertise includes ESG (environmental, social, governance) investing, blending capital sources, and working with tax credit and community development financial institutions. In her new role, she will partner across Kresge’s programs with a focus on its Health and Human Services Programs, to source opportunities for program-related investments and guarantees to advance strategic objectives. “We’re thrilled to add Erika to our team, as she brings a firm understanding of both traditional capital markets and the levers to pull for community investing in under-resourced communities,” said Aaron Seybert, managing director, Social Investment Practice. “Erika is our third new team member onboarding this year, as we’ve worked to refocus our Practice on place-based investment opportunities, racial equity and deeper strategic alignment with Kresge’s Programs. We know she’ll be a cornerstone of our work going forward.” Brice joins Kresge after nearly two decades in commercial real estate investment, finance, and asset management. Most recently she was the principal for the SI12 Group & Rector Development in Kansas City. There, Brice consulted with nonprofits and developers to build banking relationships, structure impact-focused financing, and develop a historic real estate project. Brice has also had stints at High Impact Financing Analysis, Blue Hills Community Services, NeighborWorks America, US Bank, and UrbanAmerica, a private real estate equity fund. Collectively, she has been involved in the financing and/or investment of more than $2 billion in real estate assets across the United States.https://kresge.org/news-views/kresge-welcomes-new-staff-members-on-health-social-investment-teams/