SPACCircle Acquisition Corp. Completes $100M IPO with D. Boral Capital as Sole Bookrunner
SPACCircle Acquisition Corp. (Nasdaq: SCQCU) completed its $100 million initial public offering on November 2, 2026, with D. Boral Capital acting as sole bookrunner. The blank-check SPAC targets merger opportunities in technology, consumer, and healthcare sectors across the U.S. and globally.
51CFO view：For Chinese companies targeting SPAC mergers, the CFO must lead GAAP-compliant historical financial restatements per ASC 805, coordinate PCAOB-audited SOX 404 controls testing under tight timelines (<90 days), and prepare SEC-mandated MD&A disclosures bridging pre- and post-merger accounting — all while managing dual-reporting to SPAC sponsor and target board.
SPACCircle Acquisition Corp. (Nasdaq: SCQCU) completed its $100 million initial public offering on November 2, 2026, with D. Boral Capital acting as sole bookrunner. The blank-check SPAC targets merger opportunities in technology, consumer, and healthcare sectors across the U.S. and globally.
Source：Google News · 美股 IPO
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Who runs finance through a SPAC merger?
De-SPAC files F-1 / 424(b); merger audit and disclosure cadence differ.
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What kind of CFO does a US IPO need?
S-1 / F-1 filing, US GAAP conversion, roadshow — the hard requirements.
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What to do 18 months before filing
Financial readiness: audit basis, internal control, equity restatement.
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