A reverse merger (also called a reverse takeover or backdoor listing) is a complex process that can only be implemented professionally and legally in the US with a team of specialized experts and licensed partners.
Below you will find a detailed overview of which US professionals and companies are typically involved and what tasks they perform as part of a reverse merger process.

1. U.S. Securities Attorneys (Law Firms)

   🔹 Role:

   The securities attorney is the central legal authority in a reverse merger.
   They ensure the entire process is SEC-compliant, handle filings, structure the transaction, and draft all critical documents.

   🔹 Tasks:

   • Conduct legal due diligence on both the private company and the public shell.
   • Draft and file SEC documents such as:
   • Form 8-K (“Super 8-K”) after merger completion (mandatory disclosure).
   • Form S-1 (for re-registration or resale registration, if needed).
   • Form 10-Q / 10-K updates, if the shell is already reporting.
   • Prepare and review:
   • Share Exchange Agreement / Merger Agreement
   • Board and shareholder resolutions
   • Disclosure schedules
   • Lock-up agreements
   • Coordinate with FINRA (Financial Industry Regulatory Authority) for name and ticker symbol changes.
   • Supervise compliance with:
   • Exchange Act (’34 Act)
   • Securities Act (’33 Act)
   • Regulation S (for international offerings)
   • Regulation D / Rule 144 (for restricted shares)
   • Handle Reg D private placements, if simultaneous fundraising occurs.

   🔹 Typical examples (top firms active in reverse mergers / SPACs):

   • Lucosky Brookman LLP
   • Sichenzia Ross Ference Carmel LLP (SRFC)
   • Pryor Cashman LLP
   • K&L Gates LLP
   • Loeb & Loeb LLP
   • Ellenoff Grossman & Schole LLP
   • The Basile Law Firm P.C. (specialized in small/mid-cap RMs)

2. 🧾 2. PCAOB-Registered Public Auditors

   🔹 Role:

   All financial statements filed with the SEC must be audited by a PCAOB-registered CPA firm (Public Company Accounting Oversight Board).
   Without such an audit, a company cannot become or remain SEC-reporting.

   🔹 Tasks:

   • Audit the last two fiscal years of the private company (per U.S. GAAP standards).
   • Provide pro forma combined financial statements for the merged entity.
   • Review quarterly financials (10-Qs) post-merger.
   • Support the Form 8-K filing with certified financial data.

   🔹 Examples:

   • Marcum LLP
   • BF Borgers CPA PC
   • M&K CPAs, PLLC
   • Assurance Dimensions
   • Warren Averett CPAs
   • Deloitte / Grant Thornton (for larger-scale mergers)

3. 💼 3. FINRA-Registered Broker-Dealers

   🔹 Role:

   Broker-dealers (BDs) are essential if the transaction involves trading coordination, market making, or resale structuring.
   They act as the interface between the newly public company and the capital markets.

   🔹 Tasks:

   • File Form 211 with FINRA to initiate or restore trading of the stock.
   • Sponsor the ticker symbol change post-merger.
   • Provide market-making services to establish liquidity.
   • Conduct or support PIPEs (Private Investment in Public Equity).
   • Coordinate Reg D / Reg S placements with institutional or accredited investors.
   • Liaise with clearing firms and DTC (Depository Trust Company) for share eligibility.

   🔹 Examples:

   • Spartan Capital Securities
   • Dawson James Securities
   • EF Hutton
   • Benchmark Company LLC
   • R.F. Lafferty & Co.
   • Maxim Group LLC

4. 📊 4. Investor Relations (IR) & Public Relations (PR) Agencies

   🔹 Role:

   A reverse merger is only the beginning — the post-merger visibility and investor communication determine market success.

   🔹 Tasks:

   • Develop the post-merger investor communication strategy.
   • Issue and manage press releases and media outreach.
   • Build investor presentation decks, roadshows, and online profiles.
   • Coordinate with IR websites (OTC Markets, NASDAQ).
   • Support reputation management and analyst outreach.

   🔹 Examples:

   • MZ Group
   • ICR Inc.
   • Edelman Financial Communications
   • CORE IR
   • PCG Advisory

5. 🧠 5. M&A Advisors / Investment Bankers

   🔹 Role:

   They help structure the transaction, source suitable public shells, or arrange the capital raise that often accompanies the reverse merger.

   🔹 Tasks:

   • Identify and negotiate with public shell sellers.
   • Structure deal valuation, share ratios, and control terms.
   • Arrange PIPEs or private placements (pre- or post-merger).
   • Manage the transaction timeline and coordination.
   • Sometimes act as placement agents for investors.

   🔹 Examples:

   • Benchmark International
   • Roth Capital Partners
   • EF Hutton (M&A group)
   • Maxim Group
   • Chardan Capital Markets (SPAC specialists)

6. 🧮 6. Transfer Agent & Corporate Secretary

   🔹 Role:

   The transfer agent manages stock issuance, shareholder records, and corporate actions such as ticker changes and share conversions.

   🔹 Tasks:

   • Maintain the official shareholder register.
   • Issue new stock certificates post-merger.
   • Coordinate CUSIP and ticker symbol updates.
   • Interface with DTC (Depository Trust Company).
   • Ensure compliance with SEC Rule 144 and share restrictions.

   🔹 Examples:

   • VStock Transfer LLC
   • Pacific Stock Transfer
   • Colonial Stock Transfer
   • AST (American Stock Transfer & Trust Company)

7. 💻 7. Shell Company Provider / Due Diligence Specialist

   🔹 Role:

   If your firm doesn’t already control a public shell, a specialized firm sources clean SEC-reporting shells and performs due diligence to verify compliance.

   🔹 Tasks:

   • Identify suitable public shells (OTCQB, OTC Pink, or NASDAQ-ready).
   • Verify they are clean (no debt, litigation, or hidden liabilities).
   • Conduct background checks on prior management.
   • Facilitate the share purchase and control transfer.

   🔹 Common specialized firms:

   • ReverseMergers.com (Gregory Sichenzia’s network)
   • MergerNetwork / DealStream listings
   • PubCoFinder.com
   • Private OTC facilitators (through legal networks)

8. 🌎 8. Corporate Domicile & Compliance Specialists

   🔹 Role:

   Handle the re-domiciling, reincorporation, or foreign qualification of the entity — especially for international companies entering the U.S. market.

   🔹 Tasks:

   • Incorporate a Delaware or Nevada holding company.
   • File foreign qualification in operating states.
   • Manage EIN application, registered agent services, and state compliance.

   🔹 Examples:

   • InCorp Services
   • Harvard Business Services
   • CT Corporation
   • LegalZoom (for small entities)

9. 📈 9. Accounting & Financial Advisory (Pre-Audit Stage)

   Before the PCAOB audit, a financial advisor may assist in:

   • Reformatting statements to U.S. GAAP standards.
   • Consolidating international accounting (e.g., IFRS → GAAP).
   • Assisting with pro forma financial modeling.
   • Preparing for auditor review.

   🔹 Examples:

   • BDO USA
   • RSM US LLP
   • UHY Advisors
   • Moss Adams LLP

10. ⚙️ 10. Optional — Market Makers & Trading Sponsors

    If you’re listing OTCQB or OTCQX:

    • A market maker must file Form 211 with FINRA.
    • They help initiate trading and maintain liquidity.

Typical Professional Team Composition for an International Reverse Merger

A professional reverse merger for international startups or SMEs in the US requires a well-established network of legal, financial, technical, and communications specialists.

Only through the collaboration of these experts can the transaction be completed with legal certainty, speed, and capital market readiness.