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When information is required
As with so many other business considerations, timing is everything when it
comes to SEC reporting and public company acquisition disclosure requirements.
Here are four key scenarios to consider:
CFOs and the acquisition process
Key considerations to be aware of before closing the next M&A transaction
When it comes to mergers and acquisitions (M&A), chief financial officers provide vital
financial leadership and alignment of business and finance strategy. M&A transactions
are often a substantial undertaking with many potentially significant consequences.
Included among them are important accounting and financial reporting issues.
The homework SEC registrants do and when they do it can influence the outcome.
Current report on
Form 8-K requirements
An SEC registrant must
file an initial Form 8-K
within four business days
of the consummation
of a significant business
acquisition. The registrant
then has an additional
71 calendar days to file
an amended Form 8-K
that contains the financial
statements required,
including pro forma financial
information.
Financing
the acquisition
An SEC registrant may
sometimes complete an
offering of securities prior
to the consummation of
the business acquisition to
raise the necessary capital.
In doing this, the acquiree’s
financial statements and
related pro forma financial
information may need to
be provided before the
acquisition is consummated.
Proxy statement
requirements
The acquiree’s financial
statements and related pro
forma financial information
may be required in proxy
statements, depending
on which organization’s
shareholders must approve
the transaction and the
nature of the consideration—
i.e., cash only, cash and
equity, or equity only.
Additional disclosures for the
acquiree (e.g., management’s
discussion and analysis) may
also be required.
Updating requirements
for future registration
statements
An SEC registrant may
be required to update
the acquiree’s financial
statements and related pro
forma financial information
in future registration
statements.
The services described herein are illustrative in nature and are intended to demonstrate our experience and capabilities in these areas; however, due to independence restrictions
that may apply to audit clients (including affiliates) of Deloitte & Touche LLP, we may be unable to provide certain services based on individual facts and circumstances.
This publication contains general information only and Deloitte is not, by means of this publication, rendering accounting, business, financial, investment, legal, tax, or other
professional advice or services. This publication is not a substitute for such professional advice or services, nor should it be used as a basis for any decision or action that may
affect your business. Before making any decision or taking any action that may affect your business, you should consult a qualified professional advisor. Deloitte shall not be
responsible for any loss sustained by any person who relies on this publication.
About Deloitte
Deloitte refers to one or more of Deloitte Touche Tohmatsu Limited, a UK private company limited by guarantee (“DTTL”), its network of member firms, and their related entities.
DTTL and each of its member firms are legally separate and independent entities. DTTL (also referred to as “Deloitte Global”) does not provide services to clients. In the United
States, Deloitte refers to one or more of the US member firms of DTTL, their related entities that operate using the “Deloitte” name in the United States and their respective
affiliates. Certain services may not be available to attest clients under the rules and regulations of public accounting. Please see www.deloitte.com/about to learn more about our
global network of member firms.
Copyright © 2020 Deloitte Development LLC. All rights reserved
www.deloitte.com/us/accounting-reporting

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Key CFO considerations before an acquisition

  • 1. When information is required As with so many other business considerations, timing is everything when it comes to SEC reporting and public company acquisition disclosure requirements. Here are four key scenarios to consider: CFOs and the acquisition process Key considerations to be aware of before closing the next M&A transaction When it comes to mergers and acquisitions (M&A), chief financial officers provide vital financial leadership and alignment of business and finance strategy. M&A transactions are often a substantial undertaking with many potentially significant consequences. Included among them are important accounting and financial reporting issues. The homework SEC registrants do and when they do it can influence the outcome. Current report on Form 8-K requirements An SEC registrant must file an initial Form 8-K within four business days of the consummation of a significant business acquisition. The registrant then has an additional 71 calendar days to file an amended Form 8-K that contains the financial statements required, including pro forma financial information. Financing the acquisition An SEC registrant may sometimes complete an offering of securities prior to the consummation of the business acquisition to raise the necessary capital. In doing this, the acquiree’s financial statements and related pro forma financial information may need to be provided before the acquisition is consummated. Proxy statement requirements The acquiree’s financial statements and related pro forma financial information may be required in proxy statements, depending on which organization’s shareholders must approve the transaction and the nature of the consideration— i.e., cash only, cash and equity, or equity only. Additional disclosures for the acquiree (e.g., management’s discussion and analysis) may also be required. Updating requirements for future registration statements An SEC registrant may be required to update the acquiree’s financial statements and related pro forma financial information in future registration statements. The services described herein are illustrative in nature and are intended to demonstrate our experience and capabilities in these areas; however, due to independence restrictions that may apply to audit clients (including affiliates) of Deloitte & Touche LLP, we may be unable to provide certain services based on individual facts and circumstances. This publication contains general information only and Deloitte is not, by means of this publication, rendering accounting, business, financial, investment, legal, tax, or other professional advice or services. This publication is not a substitute for such professional advice or services, nor should it be used as a basis for any decision or action that may affect your business. Before making any decision or taking any action that may affect your business, you should consult a qualified professional advisor. Deloitte shall not be responsible for any loss sustained by any person who relies on this publication. About Deloitte Deloitte refers to one or more of Deloitte Touche Tohmatsu Limited, a UK private company limited by guarantee (“DTTL”), its network of member firms, and their related entities. DTTL and each of its member firms are legally separate and independent entities. DTTL (also referred to as “Deloitte Global”) does not provide services to clients. In the United States, Deloitte refers to one or more of the US member firms of DTTL, their related entities that operate using the “Deloitte” name in the United States and their respective affiliates. Certain services may not be available to attest clients under the rules and regulations of public accounting. Please see www.deloitte.com/about to learn more about our global network of member firms. Copyright © 2020 Deloitte Development LLC. All rights reserved www.deloitte.com/us/accounting-reporting