{"id":2208,"date":"2022-01-06T19:28:31","date_gmt":"2022-01-06T19:28:31","guid":{"rendered":"https:\/\/gtmtax.com\/insight\/picpa-special-purpose-acquisition-company-basics\/"},"modified":"2025-07-23T20:03:29","modified_gmt":"2025-07-23T20:03:29","slug":"picpa-special-purpose-acquisition-company-basics","status":"publish","type":"insight","link":"https:\/\/gtmtax.com\/insight\/picpa-special-purpose-acquisition-company-basics\/","title":{"rendered":"PICPA: Special Purpose Acquisition Company Basics"},"content":{"rendered":"<div id=\"sh-block--146061215\" class=\"sh-block-wrapper text-block \">\n\n\n\n<!-- text-block\/render.twig-->\n<div class=\"container\">\n    <div class=\"wysiwyg layout-1col\">\n        <p>There has been a recent surge in the popularity of special purpose acquisition companies (SPACs) in the world of investing. In her latest article for the Pennsylvania CPA Journal, Meredith Thornton explains the basics of these investment vehicles, and how they may impact companies moving forward.<\/p>\n<p>Read the article <a href=\"https:\/\/www.picpa.org\/articles\/cpa-now-blog\/cpa-now\/2022\/01\/03\/special-purpose-acquisition-company-basics\">here<\/a>.<\/p>\n\n    <\/div>\n<\/div><\/div>","protected":false},"template":"","meta":{"_acf_changed":false},"class_list":["post-2208","insight","type-insight","status-publish","hentry"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.8 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>PICPA: Special Purpose Acquisition Company Basics - GTM Tax<\/title>\n<meta name=\"description\" content=\"See how special purpose acquisition companies (SPACs) are investment vehicles and impact companies.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/gtmtax.com\/insight\/picpa-special-purpose-acquisition-company-basics\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"PICPA: Special Purpose Acquisition Company Basics - 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