| Mandatory retirement policies at U.S. auditing firms are pushing out experienced partners who are bringing in substantial revenue and audit quality as good as that of younger partners. | SPAC boom faces new SEC threat with accounting crackdown | | By Ben Bain, Heather Perlberg, Gillian Tan and Crystal Tse 3 min read | | U.S. regulators are throwing another wrench into Wall Street’s SPAC machine by cracking down on how accounting rules apply to a key element of blank-check companies. | |
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