Audits of employee benefit plans, nonprofit organizations and federal awards — Houston, Texas. A principal-led practice: the person who answers your questions is the person who signs the report.
Full-scope and ERISA Section 103(a)(3)(C) engagements under SAS 136. Participant eligibility and contribution testing, remittance timeliness, Form 5500 coordination, and plan-correction matters resolved with recordkeepers, TPAs, and ERISA counsel.
Audits under generally accepted auditing standards and Government Auditing Standards. Single Audits under the Uniform Guidance — schedule of expenditures of federal awards, major-program determination, compliance testing, findings and questioned costs, corrective-action plans.
A credible, GAAP-basis financial statement for a lender, a grantor, or a board without the cost of an audit. Which of the three levels the reader actually needs — and what each one does and does not provide — settled before the engagement rather than after.
Month-end close and multi-entity consolidation, finance-process automation, revenue-integrity review, and board-grade reporting for privately held companies, municipalities, and nonprofit organizations.
The principal plans the engagement and performs the fieldwork. A separately engaged CPA performs a documented pre-issuance review. No report is released, and no report date is applied, until that review is complete.
No portion of the audit is performed by junior personnel, outside contractors, or offshore resources. The person who answers your questions is the person who signs the report.
Anything likely to become a finding, a questioned cost, or an audit adjustment is raised in writing when it is identified — while there is still time to research it or correct it.
The participant count at the beginning of the plan year — for a defined contribution plan, participants with account balances — and the category the plan filed under last year. Checking only the first is what leads people to the wrong conclusion, in both directions.
A plan whose count falls between 80 and 120 may elect to keep the prior year’s category under 29 CFR 2520.103-1(d) — in any year the count stays in that band, not only once. Above 120 the election is not available.
A participant census, a trust or custodial statement, a trial balance — through an encrypted channel with no account and no registration, so nothing sensitive travels as an email attachment.