Audit Support

An audit is performed by an independent registered firm that issues an opinion on your financial statements. Audit support is a management-side service — we help you prepare the documentation, resolve accounting questions, and manage the flow of information so your external auditors can complete their work efficiently. We work for you, not as an independent examiner.

Ideally two to three months before your audit begins. That timeline allows enough runway to prepare workpapers, resolve open accounting questions, clean up reconciliations, and identify any technical issues that need to be addressed before the auditors arrive. Companies that engage earlier consistently have shorter, lower-cost audits.

A PCAOB audit is conducted by a firm registered with the Public Company Accounting Oversight Board and is required for companies with SEC-registered securities. PCAOB standards are more demanding than GAAS — auditors are required to perform more extensive testing, apply stricter documentation requirements, and follow specific procedures for areas like internal controls. Preparation for a PCAOB audit requires a higher level of documentation and a more thorough resolution of technical accounting questions.

A restatement is required when previously issued financial statements contain a material error — typically an accounting misapplication, an incorrect estimate, or a previously unidentified transaction. Common triggers include revenue recognition errors, improper capitalization of expenses, incorrect accounting for equity instruments, and errors in consolidation. Restatements require careful analysis to identify the full scope of the error, prepare corrected financials, and disclose the restatement appropriately.

We analyze each comment from the SEC staff, determine the correct accounting or disclosure response, draft the response letter, and coordinate any required amendments with legal counsel and auditors. Most comment letters focus on MD&A disclosures, revenue recognition, non-GAAP measures, or related-party transactions. Our goal is to resolve each comment clearly on the first response to avoid additional rounds of review.

Yes. We regularly step into ongoing audits to provide additional capacity, resolve specific technical accounting issues, or manage a backlog of auditor requests. We can mobilize quickly and integrate with your existing team and audit firm.

Yes. First-year PCAOB audits are among the most demanding situations we support — particularly for pre-IPO companies that are simultaneously managing the S-1 registration process. We prepare the complete set of audit workpapers, resolve technical accounting questions, and manage the auditor relationship to keep both the audit and the filing on schedule.

Yes. We regularly work with foreign private issuers and companies with cross-border structures, including IFRS reporting, US GAAP reconciliations, and multi-entity consolidations for companies with domestic and international subsidiaries.

In most cases, we can begin within a few days of finalizing our agreement. Our onboarding process is straightforward — a brief discovery session, a clear statement of work, and secure access setup. We do not have lengthy intake procedures that delay the start of actual work.