05/15/2026
Sponsoring or merging into a S**C? Your audit needs are very different from a standard private-company audit.
What we see trip up S**C teams the most:
🟢 Trust account accounting — classification, redemption mechanics, and warrant treatment under ASC 480 and ASC 815.
🟢 Target-company readiness — private targets often need 2–3 years of PCAOB-quality financials in 90 days. Plan early.
🟢 De-S**C ICFR scoping — the moment the deal closes, public-company controls and SOX timelines start running.
🟢 Going-concern, dilution, and warrant disclosures — recurring SEC comment-letter topics.
EC Barrett supports S**C sponsors, target companies, and newly public entities through every stage — sponsor formation, trust period, target diligence, and post-close ICFR.
💬 S**C sponsors and CFOs: what's been your toughest audit/SEC reporting challenge?
🔄 Tag a CFO navigating a public-company transition.
📞 (404) 250-4570 | www.ecbllc.com
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EC Barrett, LLC | Sandy Springs CPA, Accounting and Business Consultant Firm, Atlanta, Georgia, Certified Public Accountants, Business Advisors