Pwc's Cfodirect Podcast

We continue our SEC-focused series with a discussion on transaction-related matters, including IPOs, mergers and acquisitions, spinoffs, and divestitures. Our guests share insights into the SEC preclearance process and common SEC comment letter themes. Getting ahead of these issues can help avoid delays that may significantly impact deal timing and disclosures.In this episode, we discuss:3:56 – Overview of 2025 IPO and M&A market activity7:08 – SEC preclearance process and common issues19:59 – Typical transaction filing review comment letter themes32:49 – Final takeaways on anticipating and addressing SEC commentsFor more information:Going for a spin: Accounting and reporting for spinoffsFinancial statement presentation guideBusiness combinations guideIn case you missed it, check out the previous episodes in this SEC-focused series: SEC now: Today’s landscape and recent developmentsSEC now: Non-GAAP 2025 comment letter trendsFor more on the SEC, listen to our recent episode on frequency of reporting, SEC