
Your Audit Partner for the full SPAC lifecycle
From SPAC formation and IPO through de-SPAC business combination. PCAOB-registered, SEC-experienced, and designed for transaction-driven timelines

Your Audit Partner for the full SPAC lifecycle
From SPAC formation and IPO through de-SPAC business combination. PCAOB-registered, SEC-experienced, and designed for transaction-driven timelines

Your Audit Partner for the full SPAC lifecycle
From SPAC formation and IPO through de-SPAC business combination. PCAOB-registered, SEC-experienced, and designed for transaction-driven timelines


The SPAC market has matured.
The audit standard has risen with it.
The SPAC market has matured.
The audit standard has risen with it.
Following the frenzied 2020–2021 vintage, today’s SPAC market is structurally different: sponsors are more experienced, deal structures more carefully designed, and the SEC and PCAOB are more focused on audit quality. In this evolving environment, the choice of auditor has become increasingly consequential to transaction execution, reporting and disclosure quality, de-SPAC accounting and regulatory readiness.
Following the frenzied 2020–2021 vintage, today’s SPAC market is structurally different: sponsors are more experienced, deal structures more carefully designed, and the SEC and PCAOB are more focused on audit quality. In this evolving environment, the choice of auditor has become increasingly consequential to transaction execution, reporting and disclosure quality, de-SPAC accounting and regulatory readiness.
MBP Global’s Public SPAC and de-SPAC practice is designed to meet this moment. Our team brings dedicated experience across every stage of the SPAC lifecycle, from initial IPO audit and S-1 registration through S-4/proxy filing, de-SPAC target audit, SEC comment resolution, and post-closing financial reporting. We are structured to move at deal speed and to engage at the partner level throughout.
MBP Global’s Public SPAC and de-SPAC practice is designed to meet this moment. Our team brings dedicated experience across every stage of the SPAC lifecycle, from initial IPO audit and S-1 registration through S-4/proxy filing, de-SPAC target audit, SEC comment resolution, and post-closing financial reporting. We are structured to move at deal speed and to engage at the partner level throughout.
MBP Global’s Public SPAC and de-SPAC practice is designed to meet this moment. Our team brings dedicated experience across every stage of the SPAC lifecycle, from initial IPO audit and S-1 registration through S-4/proxy filing, de-SPAC target audit, SEC comment resolution, and post-closing financial reporting. We are structured to move at deal speed and to engage at the partner level throughout.
What We Cover
What We Cover
Affiliated with MarcumAsia CPAs LLP — one of the most active independent auditors for cross-border SPAC mergers — MBP Global brings a combined institutional knowledge base that extends across domestic and international transactions.
Affiliated with MarcumAsia CPAs LLP — one of the most active independent auditors for cross-border SPAC mergers — MBP Global brings a combined institutional knowledge base that extends across domestic and international transactions.
SPAC, de-SPAC, and IPO audits
SPAC, de-SPAC, and IPO audits
S-1 and registration statement support
S-1 and registration statement support
Annual and interim reporting (10-K, 10-Q)
Annual and interim reporting (10-K, 10-Q)
De-SPAC target company PCAOB audits
De-SPAC target company PCAOB audits
S-4 and proxy statement (Form 14A) review
S-4 and proxy statement (Form 14A) review
SEC comment letter response and resolution
SEC comment letter response and resolution
Post-closing public company audit
Post-closing public company audit
PCAOB compliance and quality review
PCAOB compliance and quality review
Cross-border de-SPAC transactions
Cross-border de-SPAC transactions
End-to-end SPAC Audit Coverage
End-to-end SPAC Audit Coverage

01

01
01
SPAC IPO
SPAC IPO
PCAOB audit, S-1 registration statement, timely audit communication to the working group, underwriter coordination.
PCAOB audit, S-1 registration statement, timely audit communication to the working group, underwriter coordination.
Active SPAC
Active SPAC
Annual 10-K and interim 10-Q reporting, Supplemental Forms and Registration Reviews, SEC correspondence.
Annual 10-K and interim 10-Q reporting, Supplemental Forms and Registration Reviews, SEC correspondence.
02

02

02

03

03
03
De-SPAC Transaction
De-SPAC Transaction
Target company PCAOB audit, S-4 and proxy filingreviews, valuation coordination, SEC comment resolution.
Target company PCAOB audit, S-4 and proxy filingreviews, valuation coordination, SEC comment resolution.
Combined Company
Combined
Company
Post-closing public company audit, SOX assessments, ongoing SEC reporting and compliance.
Post-closing public company audit, SOX assessments, ongoing SEC reporting and compliance.
04

04

04



Transaction-focused execution
SPAC and de-SPAC transactions require coordinated execution across audit, legal, banking, and reporting workstreams. Our team is experienced operating within complex transaction environments from IPO through business combination.
Transaction-focused execution
SPAC and de-SPAC transactions require coordinated execution across audit, legal, banking, and reporting workstreams. Our team is experienced operating within complex transaction environments from IPO through business combination.
Firm agility
SPAC transactions run on compressed schedules. Our practice is structured to engage quickly, adapt efficiently and deliver on the dates that matter to all stakeholders.
Firm agility
SPAC transactions run on compressed schedules. Our practice is structured to engage quickly, adapt efficiently and deliver on the dates that matter to all stakeholders.
Partner-led, every engagement
Sponsors and counsel work directly with the partners leading the audit. Our senior professionals stay involved throughout the transaction lifecycle and reporting process.
Partner-led, every engagement
Sponsors and counsel work directly with the partners leading the audit. Our senior professionals stay involved throughout the transaction lifecycle and reporting process.
Cross-border capability
Through our affiliation with MarcumAsia, we bring unmatched capability for de-SPAC transactions involving international targets — from initial scoping through SEC review.
Cross-border capability
Through our affiliation with MarcumAsia, we bring unmatched capability for de-SPAC transactions involving international targets — from initial scoping through SEC review.
Institutional capability
The SPAC audit market continues to demand experienced audit firms capable of operating within transaction-driven timelines and complex reporting environments. MBP Global combines SEC reporting experience, PCAOB audit depth and the capacity to take on quality mandates promptly.
Institutional capability
The SPAC audit market continues to demand experienced audit firms capable of operating within transaction-driven timelines and complex reporting environments. MBP Global combines SEC reporting experience, PCAOB audit depth and the capacity to take on quality mandates promptly.
SEC comment experience
Our partners have worked through hundreds of SEC comment cycles across registration statements, proxy filings, and periodic reports. We know how to get transactions across the finish line.
SEC comment experience
Our partners have worked through hundreds of SEC comment cycles across registration statements, proxy filings, and periodic reports. We know how to get transactions across the finish line.




Drew Bernstein, CPA
Drew Bernstein, CPA
Co-Founder | Co-Managing Partner
Co-Founder | Co-Managing Partner

Ken Harris, CPA
Ken Harris, CPA
Partner | SPAC Services Leader
Partner | SPAC Services Leader

Drew Bernstein, CPA
Co-Founder | Co-Managing Partner



Questions from CFOs and counsel
Is MBP Global independently registered with the PCAOB?
Yes. MBP Global CPAs LLP holds its own independent PCAOB registration, separate from MarcumAsia CPAs LLP with which we are affiliated. Every audit opinion we issue carries the authority of that independent registration and is subject to PCAOB inspection.
What is the typical timeline for a SPAC IPO audits
Can MBP Global serve as auditor for both the SPAC and the de-SPAC target?
How does the MarcumAsia affiliation work in practice?
What industries have you audited in de-SPAC transactions?
How do we get started?
Questions from CFOs
and counsel
Questions from CFOs and counsel
Is MBP Global independently registered with the PCAOB?
Yes. MBP Global CPAs LLP holds its own independent PCAOB registration, separate from MarcumAsia CPAs LLP with which we are affiliated. Every audit opinion we issue carries the authority of that independent registration and is subject to PCAOB inspection.
What is the typical timeline for a SPAC IPO audits
Can MBP Global serve as auditor for both the SPAC and the de-SPAC target?
How does the MarcumAsia affiliation work in practice?
What industries have you audited in de-SPAC transactions?
How do we get started?
Questions from CFOs
and counsel
Questions from CFOs and counsel
Is MBP Global independently registered with the PCAOB?
Yes. MBP Global CPAs LLP holds its own independent PCAOB registration, separate from MarcumAsia CPAs LLP with which we are affiliated. Every audit opinion we issue carries the authority of that independent registration and is subject to PCAOB inspection.
What is the typical timeline for a SPAC IPO audits
Can MBP Global serve as auditor for both the SPAC and the de-SPAC target?
How does the MarcumAsia affiliation work in practice?
What industries have you audited in de-SPAC transactions?
How do we get started?
Questions from CFOs
and counsel

Evaluating audit firms for an upcoming SPAC or de-SPAC transaction?
Talk to a partner today.
Evaluating audit firms for an upcoming SPAC or de-SPAC transaction?
Talk to a partner today.



