How Do You Choose and Manage a PCAOB Auditor for a First-Time Public Company?

Your auditor is a credibility signal as much as a compliance requirement. Choose a PCAOB-registered firm with deep small-cap public experience, industry familiarity, and partner-level attention. Ask about audit timelines, staff continuity, and how they manage reverse acquisitions, pro formas, and internal control maturation in year one. Cheap and slow is expensive.

Set the relationship up for speed: align audit calendars to SEC filing deadlines, freeze accounting policies early, and maintain a tight PBC (provided-by-client) list with owners and due dates. If you’re pursuing a reverse merger, involve the auditor before LOI so they can scope audit periods, predecessor/successor issues, and any carve-out complexities. Surprises here become delays later.

Expect higher scrutiny on revenue recognition, stock-based compensation, related-party transactions, and going concern assessments. Keep board and audit committee in the loop; their oversight is part of the credibility package. If you plan to uplist, ask your auditor to pressure-test readiness for accelerated reporting, SOX light-touch, and S-3 eligibility down the road.



Meraki Partners curates auditor fit, then drives a clean, deadline-driven audit process, so the financial backbone of your listing is solid and trust-building.