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How Centri Can Help Your Foreign Listing on a U.S. Exchange

The United States continues to be the destination of choice for many overseas companies looking to go public for an array of reasons. Many companies fear the U.S. Securities and Exchange Commission (SEC) registration and review process as it can be a cumbersome and exhausting. However, when everything is taken into consideration, listing in the U.S. can actually be easier than listing in other jurisdictions.

Foreign Private Issuer (FPI) vs. U.S. Domestic Issuer Disclosure: FPIs have different disclosure requirements compared to U.S. domestic issuers both before and after listing. However, the burden is less significant for FPIs. It is important to note that not all companies qualify for FPI status. See the following link for Centri’s article regarding FPI requirements.

At Centri, our team of technical accounting experts has the knowledge and expertise to help your business navigate the new requirements. No matter the listing status in the U.S., it is important to be prepared for your transaction.

How Centri Can Help

We can assist with the following relevant services related to your transaction:

• Comprehensive project management sharing best practices and services
• Providing audit support for your PCAOB audit
• Valuations (409a, cheap stock and other Fair Value considerations)
• Conversion of accounting standards used for financial reporting (i.e., IFRS to U.S. GAAP and vice versa)
• Assistance with preparing annual and interim financial statements
• Preparing technical accounting memorandums on relevant and various topics
• Assistance with tax structuring and computing the income tax provision and analyzing other relevant book-tax adjustments, including assessment under Section 382/383 to determine any limitations on the ability to utilize tax attributes pre and post IPO

Contact us to learn how we can support your business in succeeding with your U.S. listing.

Blake Roberts

Partner | Technical Accounting Practice Leader | CPA

Blake is a Partner at Centri Business Consulting and the leader of the firm’s Technical Accounting Practice. He has more than 18 years of public accounting experience. View Blake Roberts's Full Bio

Gary Hanson

Senior Director | International Practice

Gary is the Senior Director, International Practice at Centri Business Consulting. He has more than 45 years of accounting and audit experience. View Gary Hanson's Full Bio