Ryan Spencer

Partner at PwC's National office specializing in SEC financial reporting. He has over 20 years of experience serving clients and is a frequent contributor to PwC’s publications and communications.

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Aug 1, 2023 • 56min

Navigating SEC filing requirements for a business combination

Jay Seliber, a seasoned partner at PwC with over 30 years in accounting, joins forces with Ryan Spencer, a 20-year SEC reporting expert. They unravel the complexities of SEC filing requirements for business combinations. Discover the intricacies of significance tests that determine reporting obligations, the nuances of pro forma financial statements, and the distinctions between SEC and US GAAP disclosures. The conversation also touches on the timing of disclosures and the unique guidelines for various filing scenarios, making it a must-listen for compliance professionals.

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