Close Discipline + Technical Clarity That Scales
Software finance breaks when growth outpaces controls: contract complexity increases, revenue timing gets harder, and disclosure expectations rise. We help teams build a clean monthly close, defensible technical conclusions, and reporting packages that hold up under stakeholder scrutiny.
Revenue Confidence
Support for ASC 606 judgments and documentation—built to withstand audit and diligence questions.
Disclosure-Ready Reporting
Close and reporting packages that reduce rework and improve transparency for stakeholders.
Investor-Grade Operating Metrics
Financial reporting aligned to the KPIs leadership actually uses—without mixing metrics with GAAP.
Common Accounting & Disclosure Hotspots in Software & SaaS
The issues are consistent across the industry: performance obligations, contract modifications, variable consideration, principal-versus-agent, capitalization of certain costs, cloud/software cost accounting, and stock-based compensation. We help teams reach defensible conclusions and document them clearly.
ASC 606: Performance Obligations & Allocation
Identifying promises in the contract, bundling/unbundling, and allocating consideration across deliverables and options.
Contract Modifications & Variable Consideration
Handling upgrades, downgrades, usage-based fees, credits, concessions, and contract changes without month-end surprises.
Principal vs Agent (Gross vs Net)
Evaluating control and responsibilities in multi-party arrangements and documenting the conclusion clearly.
Contract Costs (ASC 340-40)
Capitalization and amortization of eligible incremental costs of obtaining or fulfilling contracts—plus impairment considerations.
Cloud / Software Costs (ASC 350-40)
Assessing implementation and internal-use software costs and establishing consistent capitalization/expense policies.
Stock-Based Compensation (ASC 718)
Grant documentation discipline, valuation coordination, expense recognition cadence, and disclosure readiness for stakeholders.
Attest Services for Software Companies
The appropriate level of assurance depends on stakeholders—lenders, investors, boards, and contract requirements. We provide audits, reviews, and compilations with a focus on clean documentation, repeatable close processes, and clarity in revenue and disclosure areas.
Explore Attest ServicesAudits
Independent assurance for higher-scrutiny environments and stakeholder requirements—paired with practical readiness support.
Reviews & Compilations
Appropriate when a full audit is not required, while still supporting external reporting needs and discipline.
Audit Readiness Support
Close process and documentation improvements that reduce audit friction and repeated requests.
Agreed-Upon Procedures for Focused Stakeholder Questions
When a stakeholder needs verification of specific items—without a full audit scope—AUP can deliver factual findings over agreed procedures. In software, this is often used for contract-driven verification, specific accounting areas, or transaction-related questions.
Explore Agreed-Upon ProceduresContract & Revenue Support
Procedures over selected contracts, billing terms, or data sets to support stakeholder verification needs.
Cost & Policy Verification
Procedures over selected cost classifications, policy application, or documentation to produce clear findings.
Data Integrity / Close Inputs
Procedures over inputs to reporting packages—supporting confidence in the numbers used for decisions.
Transaction & Diligence Support
Targeted verification over agreed areas when deals or financing raise specific questions.
Advisory Support for Forecasting, Controls, and Scaling Operations
High-growth teams need an operating cadence that keeps pace. We support leaders with forecasting, reporting structure, close discipline, and executive-level insight—so finance becomes a decision engine, not a bottleneck.
Explore Advisory ServicesForecasting & Scenario Modeling
Revenue and cash forecasting built from real drivers—pricing, churn dynamics, collections, and burn rate.
Close & Controls Tune-Up
Targeted improvements to reconciliations, documentation, and cadence—reducing surprises and audit friction.
Reporting Package & KPI Design
Executive reporting that ties operating metrics to financial outcomes—without blending non-GAAP with GAAP.
Board / Stakeholder Readiness
Preparation support for lender, investor, and board conversations—clear story, clean numbers, consistent outputs.
Ready for Cleaner Close, Stronger Revenue Documentation, and Better Reporting?
If your contracts are evolving, revenue is getting harder, or disclosures are rising in importance, we’ll recommend a clean, defensible path forward.
Schedule a ConsultationMaryland-licensed CPA firm serving DC, MD, VA and clients nationwide.