SPAC and IPO Readiness: A Practical Guide to SOX Compliance

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Presented on December 18, 2025

Debbie Biddle-Castillo, Principal, Risk Advisory Practice
Chris Jeffrey, Principal, Risk Advisory
Robert Luman, Principal, IPO Solutions

Going public through a special purpose acquisition company (SPAC) or traditional initial public offering (IPO) presents unique challenges, especially around Sarbanes-Oxley Act (SOX) compliance. Many organizations underestimate the scope and rigor needed to document, evaluate, and test internal controls, as well as the importance of experienced teams, strong governance, and effective technology.

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