We are a non-statutory, CPA-led due diligence and review practice. We preserve independence from the companies and individuals we assess, and we do not issue statutory audit opinions or file returns.
No advocacy roles. We do not negotiate on behalf of either side or take contingent fees tied to a deal closing.
No management decisions. We do not run your books, set accounting policies, or approve transactions.
No statutory assurance. Our work informs decisions; it is not a statutory audit, review, or compilation report.
Objective reporting. We agree procedures up front and report what we tested and what we found, with a one-page verdict.
We do
Financial tie-outs (invoice ↔ shipment ↔ cash), cash/controls checks, allocation testing, tax-chain sanity (VAT/CIT/export rebate)
On-site sampling with photo trails, redacted bank lines, and documented evidence
Clear findings, quantification bands, and 30/60/90-day remediation plans
We don’t
Issue statutory audit opinions or file tax returns
Provide legal representation or regulatory advocacy
Accept success-fee/contingent-fee arrangements
Pre-acceptance screening. We run client/engagement conflict checks before scoping.
Segregation. Separate teams and access controls when potential conflicts exist.
Disclosure & consent. If a potential conflict cannot be eliminated, we disclose and proceed only with informed, written consent—or we decline.
Fixed fees for defined scopes; time-and-materials only where appropriate.
No contingency / success fees. Our conclusions are not tied to commercial outcomes.
Travel at cost; no volume rebates from vendors or referrers.
Least-privilege access; read-only data rooms where possible; access logs during the engagement.
Redaction first. Provide redacted materials for scoping when feasible.
NDA. We sign a mutual NDA on request.
PIPL-aligned handling for work in China.
CPA-led reviews of sampling, tie-outs, and exhibits before release.
Finding challenge: senior reviewer challenges high-severity items and quantification.
Document trail: every claim in the one-page verdict maps to evidence in the appendix.
The requested scope would impair independence (e.g., contingent fees, advocacy, management roles).
Access to evidence is denied or materially limited.
Conflicts cannot be adequately mitigated.
Independence preserves credibility with boards, ICs, lenders, and counterparties. It also keeps our reports decision-grade and defensible.