Public company disclosure obligations

A video of this podcast is available on YouTube, Spotify, or PwC’s website at viewpoint.pwc.com

This episode kicks off a new video miniseries focused on SEC reporting that will keep you up to speed on the SEC landscape and take a “back to basics” look at key reporting areas. 

In today’s episode, we cover capital raising, one of the pillars of the SEC’s tripartite mission and a focus of the new SEC Chairman. Whether you're preparing for an IPO or navigating ongoing public company reporting, this discussion breaks down the key requirements and considerations. From SEC filing requirements to readiness, our guests share insights for companies at every stage of growth. 

In this episode, we discuss: 

• 1:11 – Overview of the capital markets, including IPO activity 
• 4:48 – Key disclosure obligations for new public companies 
• 17:47 – Overview of the IPO process (e.g., SEC reviews, confidential filings, roadshow and pricing process) 
• 24:05 – Financial disclosures, interim reporting, and pro forma adjustments 
• 32:36 – Public company readiness (e.g., governance, systems, investor communications) 
• 36:12 – Other capital raising considerations (e.g., follow-on offerings, shelf registrations, seasoned issuer reviews) 

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About our guests 

Ryan Spencer is a partner at PwC's National Office specializing in SEC financial reporting. He has over 25 years of experience serving clients and is a frequent contributor to PwC’s publications and communications. 

Mike Bellin is a PwC Deals partner who leads PwC’s US Capital Markets practice. Mike advises clients on accessing the debt and equity capital markets by providing clients with technical/project management advice on complex accounting and financial reporting issues associated with the SEC registration process, IPOs, direct listings, SPAC mergers, 144A debt and equity offerings, divestitures, spin-offs and carve-outs, and GAAP conversions. 

About our guest host 

Kyle Moffatt is PwC’s Professional Practice leader, leading a team responsible for working with standard setters and regulators as well as delivering brand-defining thought leadership and educational materials. He also consults with engagement teams and audit clients on SEC reporting matters. Before PwC, Kyle spent almost 20 years with the SEC, most recently as Chief Accountant and Disclosure Program Director in the Division of Corporation Finance. 

Transcripts available upon request for individuals who may need a disability-related accommodation. Please send requests to us_podcast@pwc.com.

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