This webinar is designed for accountants serving privately held companies that are contemplating going public. You’ll gain an in-depth understanding of the accounting and financial reporting requirements of going public through a reverse merger into a public shell company or as an Emerging Growth Company. For the more traditional IPO, you will learn how to handle all the requirements of the S-1 registration statement.

• Overview of the IPO Journey 
  – Public company readiness infrastructure build
  – Capital markets planning & execution
  – Filing the registration statements
  – Capital markets execution
  – Audit considerations
  – Stock exchange listing
• Key Areas of Infrastructure Build-Out for Public Companies
  – Corporate governance
  – Internal controls over financial reporting 
  – Information technology governance and scalability
  – Accounting close process
  – Routine financial reporting (10-Qs and 10-Ks)
  – Forecasting and investor relations
• Regulatory & Compliance Requirements for IPOs
  – Legal framework
  – Planning considerations
  – Form S-1 requirements
  – Governance considerations
  – Post-offering reporting
• Preparing the Company for SOX 404 Compliance
  – Key SIX requirements and timing 
  – COSO internal control framework
  – SOX certifications – 302 and 906
  – Lessons learned from prior IPOs
• Considerations for Reverse Mergers & SPACs
  – Key definitions and concepts
  – Strategic considerations
  – Legal and regulatory concerns
  – Financial reporting and accounting
  – Governance and risk management
  – Market and investor impacts
• Navigating Post-IPO Reverse Mergers Growth & Challenges
  – What changes after going public
  – Top priorities post-IPO/Reverse Merger
  – Common mistakes to avoid
  – Success factors

This self-study webinar is designed for accountants serving privately held companies that are contemplating going public. You’ll gain an in-depth understanding of the accounting and financial reporting requirements of going public through a reverse merger into a public shell company or as an Emerging Growth Company. For the more traditional IPO, you will learn how to handle all the requirements of the S-1 registration statement.

DETAILED LEARNING OBJECTIVES

• Understand the volume and structure of IPO and SPAC activity in recent market cycles

• Identify the typical timeline for IPO readiness including key planning milestones

• Recognize the stages and responsibilities in the IPO capital markets execution process

• Describe the role and importance of PCAOB audits in going public

• Differentiate between internal planning models and analyst-facing research models

• Explain the function of an Analyst Day in the IPO process

• Identify the governance and board composition requirements of NYSE and NASDAQ

• Understand SOX 302 and 906 executive certification responsibilities

• Recognize the penalties associated with false certifications under SOX

• Describe the structure and purpose of Form S-1 including Part I and Part II

• Understand the role of Regulation S-X in financial disclosure requirements

• Identify the key components of the MD&A section in SEC filings

• Recognize the importance of risk-based scoping in SOX 404 compliance

• Explain the role of walkthroughs in validating internal control design

• Identify the most common causes of material weaknesses in newly public companies

• Understand the IT Capability Maturity Model levels and their characteristics

• Compare the features of SPACs and reverse mergers as paths to going public

• Describe the content and purpose of the Super 8-K filing post-SPAC merger

• Recognize common challenges faced by newly public SEC registrants

• Understand the elements of an effective accounting close process

• Identify the required SEC filing timelines for different types of filers

• Explain the function and structure of an investor relations calendar

• Describe the process and purpose of tiering accounting policies

• Recognize the value of mock quarters in IPO preparation

• Understand the differences between SOX 404(a) and 404(b) requirements

• Explain the purpose of the sub-certification process for SOX compliance

• Identify key governance mistakes to avoid when preparing for an IPO

• Understand strategic capital planning priorities post-IPO or merger

• Describe the characteristics of effective control design and documentation

• Recognize the importance of documenting accounting positions for IPO readiness

• Overview of the IPO Journey 
  – Public company readiness infrastructure build
  – Capital markets planning & execution
  – Filing the registration statements
  – Capital markets execution
  – Audit considerations
  – Stock exchange listing
• Key Areas of Infrastructure Build-Out for Public Companies
  – Corporate governance
  – Internal controls over financial reporting 
  – Information technology governance and scalability
  – Accounting close process
  – Routine financial reporting (10-Qs and 10-Ks)
  – Forecasting and investor relations
• Regulatory & Compliance Requirements for IPOs
  – Legal framework
  – Planning considerations
  – Form S-1 requirements
  – Governance considerations
  – Post-offering reporting
• Preparing the Company for SOX 404 Compliance
  – Key SIX requirements and timing 
  – COSO internal control framework
  – SOX certifications – 302 and 906
  – Lessons learned from prior IPOs
• Considerations for Reverse Mergers & SPACs
  – Key definitions and concepts
  – Strategic considerations
  – Legal and regulatory concerns
  – Financial reporting and accounting
  – Governance and risk management
  – Market and investor impacts
• Navigating Post-IPO Reverse Mergers Growth & Challenges
  – What changes after going public
  – Top priorities post-IPO/Reverse Merger
  – Common mistakes to avoid
  – Success factors