Reverse Mergers & Rollups

M&K CPAS, PLLC is a reverse merger audit firm that helps private companies get their financial statements audit-ready before a deal closes. If you're planning to go public by merging into an existing public shell instead of filing a traditional IPO, you need an auditor who understands the SEC filing deadlines and the pressure that comes with them. That's the work we do every day.

Public companies
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PCAOB-Registered Firm for Reverse Mergers

M&K CPAS is registered with the Public Company Accounting Oversight Board, which means we're authorized to audit companies that report to the SEC, not just private businesses. As a PCAOB-registered firm for reverse mergers, we can sign off on the audited financial statements your deal requires. We also rank among the top 10 firms in the country by number of public company audits completed, so you can rest assured knowing that reverse mergers are a regular part of our practice.

Why the Audit Timeline Matters?

Once a reverse merger closes, the SEC requires two years of audited financial statements to be filed within four business days as part of your Super 8-K. That deadline doesn't bend. If the audit hasn't been done by the time the deal closes, you're left scrambling to meet a filing window that was never designed around your timeline. We start the audit work early enough that it's finished before you need it.

We work with small and mid-size private companies preparing to go public, as well as the public shells and reporting companies on the other side of the transaction. Once you're trading, we also handle the 10-K and 10-Q filings, registration statements, comfort letters, and consents that come with being a public company. M&K CPAS has been based in The Woodlands, Texas, since 2007, and our practice was built around public company audit work.

Why the Audit Timeline Matters?

Talk With an Experienced Reverse Merger Audit Firm

If you're preparing for a reverse merger and need an auditor who can work on your deal's schedule, email or call us at 832-242-9950. Let us know where your company stands, and we'll map out what the audit will involve.

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Reverse Merger Audit FAQs

  • Get the audit done before. The SEC requires that you file two years of audited financial statements within four business days of closing, as part of your Super 8-K. Starting the audit after the deal closes almost always means missing that window.

  • A reverse merger audit has to meet PCAOB auditing standards, since the resulting company will be SEC-reporting. A standard private company audit follows AICPA standards instead. The required financial statements and disclosures differ, and not every accounting firm that audits private companies is registered with the PCAOB to do the other kind.

  • Yes, and it's usually a good idea to start early. Since the audit needs to be finished before the deal closes, we typically begin reviewing a company's financials well before the merger partner is locked in. Reach out as soon as a reverse merger is on the table, and we'll tell you what to have ready.

  • Either, or both. Some engagements are for the private company preparing to merge in; others are for the public shell itself. If you're not sure which side of the transaction needs the audit, that's a fine question to lead with when you call us.