Services
PCAOB audit and assurance services for U.S. public companies.
Every engagement is conducted under PCAOB Auditing Standards, with partner-level ownership from scoping through issuance. Fixed fees, inspection-ready documentation, and communication that actually matches your SEC filing calendar.
Financial statement audits
Annual audits and interim reviews.
Core recurring engagements for SEC registrants — planned around your filing calendar so 10-K and 10-Q deadlines hold.
Annual audit — domestic issuer
Integrated audit of annual financial statements filed on Form 10-K under US GAAP and PCAOB Auditing Standards. Includes opinion on financial statements and, for 404(b) filers, an integrated opinion on ICFR.
- Risk assessment under AS 2110
- Substantive testing & analytical procedures
- Engagement quality review (AS 1220)
- SEC consent for registration statements
Annual audit — foreign private issuer
Audit of FPIs filing Form 20-F. We handle both IFRS (as issued by the IASB, no U.S. GAAP reconciliation required) and U.S. GAAP reporting, with bilingual engagement teams for Latin American issuers.
- IFRS and US GAAP engagements
- Group audit coordination (AS 1205)
- Bilingual EN/ES documentation
- Cross-border consolidation reviews
Quarterly interim reviews
SAS 100 / PCAOB AS 4105 reviews of quarterly unaudited condensed consolidated financial statements filed on Form 10-Q. Coordinated with your year-end audit so nothing gets re-performed twice.
- SEC Rule 10-01(d) quarterly reviews
- Inquiry and analytical procedures
- Filing-deadline discipline (40/45 days)
ICFR audit — integrated
Audit of internal control over financial reporting under PCAOB AS 2201, integrated with the financial statement audit. For accelerated and large accelerated filers, plus advisory readiness work for companies approaching the $75M public-float threshold.
- Entity-level controls walkthrough
- Process-level control design & testing
- ITGCs and spreadsheet-control reviews
- Deficiency evaluation & remediation
Transaction audits
IPOs, reverse mergers, and up-listings.
When the filing timeline is non-negotiable, we plan backward from your S-1 or Super 8-K date — and we commit to it in writing.
IPO audit (Form S-1)
Two years comparative audited financials under Regulation S-X Rule 3-01 (three years for non-EGCs). Coordinated with SEC counsel and underwriter's counsel.
Reverse merger audit
Operating-company audits required within four business days of closing via Super 8-K, or Form 10 registration with audited financials.
Up-listing (OTC → Nasdaq)
Re-audit of comparative periods under PCAOB standards, ICFR readiness work, and coordination with listing-qualifications staff.
Spin-off carve-out audits
Carve-out financial statements under SAB Topic 1.B / SEC Rule 3-05 for spin-offs, divestitures, and significant acquisitions.
Cross-border transactions
Business-combination accounting under ASC 805, purchase-price allocation support, and opening-balance-sheet audits for newly acquired entities.
Regulation A+ offerings
Audits and reviews for Tier 2 Regulation A+ offerings (Form 1-A, 1-K, 1-SA) under PCAOB standards when required.
Specialized engagements
Inspection remediation and technical accounting.
PCAOB inspection remediation
If your previous auditor received Part I.A or Part I.B deficiencies on your engagement, we perform a gap re-audit or incremental procedures to bring the file to PCAOB inspection standards — and issue a clean workpaper history going forward.
Complex accounting advisory
Revenue recognition (ASC 606), lease accounting (ASC 842), stock-based compensation (ASC 718), business combinations (ASC 805), and digital-asset accounting. Consultation performed independent of the audit where required by SEC Rule 2-01.
Who we serve
Small-cap and mid-cap SEC issuers.
Domestic issuers
U.S.-incorporated companies filing Forms 10-K, 10-Q, and 8-K with the SEC, listed on NYSE, Nasdaq, NYSE American, OTCQX, or OTCQB.
Foreign private issuers
FPIs from Latin America, Canada, Europe, and Asia filing Form 20-F — IFRS as issued by the IASB or US GAAP.
Emerging-growth companies
EGCs during the five-year JOBS Act accommodation period — two-year comparative audits and ICFR exemption through filer-status transition.
Pre-IPO / SPAC de-SPAC
Private companies preparing for IPO, direct listing, or de-SPAC merger with a publicly-traded shell.
SEC broker-dealers
Broker-dealer audits under PCAOB AS 2710 and SEC Rule 17a-5, including exemption reports and compliance reports.
LatAm cross-listed
Companies from Guatemala, Mexico, Colombia, Panama, Costa Rica, and other LatAm jurisdictions pursuing a U.S. listing or dual listing.