In the order we do it.
Options and SAFEs have never been tied back to the cap table. Then an auditor, a lender or a buyer applies the actual framework, and a policy question becomes a restatement, a price adjustment or a delayed close — usually at the worst possible moment.
We apply the correct framework to the transactions that carry judgment: revenue recognition under ASC 606 or IFRS 15 — performance obligations, standalone selling price, variable consideration, principal against agent — leases under ASC 842 or IFRS 16, stock compensation under ASC 718, and purchase price allocation on anything acquired.
Each position is written up as a memo an auditor can read and accept, before the audit rather than during it. Cash-to-accrual conversions, US GAAP against ASPE against IFRS, carve-out and standalone statements, consolidation and non-controlling interests, and the reserves that get challenged — bad debt, warranty, inventory, impairment.
We prepare the position and the evidence for it. Your auditor audits it, which is the correct order and the one that holds up.
What you can do afterwards that you cannot do now.
Hand your auditor a written position instead of a conversation.
Enter diligence with revenue booked on a basis that survives a policy review.
Close an acquisition with an opening balance sheet that is already right.
Your CFO does not do this alone.
With a named controller alongside them, a named backup on every seat, and the specialist bench behind both — all inside one fixed monthly fee.
The situations that route here.
“The auditor is questioning how we book revenue”
Nobody needs all of it at once.
The diagnostic decides which two or three matter first in your business, and you keep that assessment either way.
Tell us what your month looks like. We will tell you whether this is the first thing to fix.
One hour on your business, with the CFO who would hold the seat rather than a salesperson. Nothing to prepare and nothing to sign. A written note back within two working days saying what we heard and what we would look at first.