De-SPAC vs. Traditional IPO for Asian Companies: Audit and Due Diligence Differences Under PCAOB Standards
For an Asian company seeking access to the U.S. public markets, choosing de-SPAC vs traditional IPO affects much more than transaction structure. Both routes can ultimately place the company on Nasdaq or another U.S. exchange. Both require SEC-grade financial reporting. Both can require historical financial statements audited under PCAOB standards. However, the way the audit […]
