 AUSTIN, Texas--BUSINESS WIRE--On April 12, 2021, the Division of Corporate Finance of the Securities and Exchange Commission SEC issued a Staff Statement on Accounting and Reporting Considerations for Warrants Issued by Special Purpose Acquisition Companies, clarifying the accounting guidance for warrants with terms that are common for SPACs the Statement. The immediacy of the effective date of this new guidance generally resulted in audit firms not consenting to include their audit 