With the IPO market heating up again, the SEC staff is challenging companies that don’t have contemporaneous independent valuations to support the fair value of their common stock as of each significant grant date in the period before going public. In our Technical Line, we remind companies of the importance of having contemporaneous independent valuations to support share-based compensation cost recorded in the 12 months before an IPO.

https://vshow.on24.com/vshow/globalcenters/content/412088

C suite matters SEC registrants insights Preparing for your IPO Chief Executive (CEO) issues Valuation IPO preparations IPO readiness Executive compensation Going Public Private equity insights

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