How an engagement runs.

The method

Four steps. No mystery.

The method is unfashionable on purpose. We would rather be late by a day than sloppy by a column. Independence is kept, including when it is inconvenient.

1. 01

   Listen

   The first conversation is about the entity, what is due, and what the numbers are being asked to do. We will tell you if we are the wrong file. Bring the last accounts if you have them, the correspondence if NRS or a state IRS has written, and the name of the person who owns the ledgers.

2. 02

   Scope

   A written engagement letter: what we will produce, who we will speak to, the calendar, the fee, and the named partner. Nothing starts on a handshake. If the scope moves, we write the change down before we do the extra work.

3. 03

   Work

   The books, the audit file, the tax computations — prepared on current systems, reviewed before they leave the office. Queries go to management in a list, not in a trail of chats. The Academy sits beside this step when the finance team needs training, not a memo they will not read.

4. 04

   Stand behind it

   A close-out with management. Open points, next filings, and a clear owner for each. We remain available for the correspondence that follows — a query from NRS, a lender’s reviewer, the board pack for the next period.