See the method behind the number

Backed by the Vanward Guarantee

• Close prep rules

  Version 1.0 · 2026-11-10

  Possible cutoff accruals, uncovered balance sheet changes and reconciliation readiness.

• R&D credit documentation

  Version 1.0 · 2026-11-09

  Qualified research expenses and the alternative simplified research credit.

• Close tie-outs and reconciliations

  Version 1.0 · 2026-11-09

  Ledger balances, supporting balances, statement totals and rollforwards.

• Revenue recognition (ASC 606)

  Version 1.0 · 2026-11-09

  Contract revenue, deferred revenue and unbilled contract assets.

• Stock compensation and option valuation

  Version 1.0 · 2026-11-09

  Option values, vested units, compensation expense and award rollforwards.

• Equity awards

  Version 1.0 · 2026-11-09

  Sale-triggered payouts, option pricing method allocations and related expense.

• Warrants

  Version 1.0 · 2026-11-09

  Warrant fair value, debt proceeds allocation and liability remeasurement.

• Leases

  Version 1.0 · 2026-11-09

  Lease liabilities, right-of-use assets, expense, maturity tables and proposed entries.

• Debt: effective interest and covenants

  Version 1.0 · 2026-11-09

  Debt schedules, effective rates, covenant measures and headroom.

• Sales commissions (ASC 340-40)

  Version 1.0 · 2026-11-09

  Deferred commission assets, amortization, impairment and current portions.

• Acquisitions and goodwill (ASC 805)

  Version 1.0 · 2026-11-09

  Purchase allocation, goodwill or bargain gain, amortization and earnout changes.

• Income tax provision (ASC 740)

  Version 1.0 · 2026-11-09

  Current tax, deferred balances, valuation allowance and the provision reconciliation.

• Fixed assets and depreciation

  Version 1.0 · 2026-11-09

  Book depreciation, accumulated depreciation, net book value and register tie-outs.

• Capitalized software

  Version 1.0 · 2026-11-09

  Loaded cost allocation, capitalized development cost, amortization and write-offs.

• Allowance for doubtful accounts

  Version 1.0 · 2026-11-09

  Required receivables allowance and the adjustment to the ledger.

• 13-week cash

  Version 1.0 · 2026-11-09

  Weekly receipts, payments, opening and ending cash and revolver movements.

• Budget against actual

  Version 1.0 · 2026-11-09

  Monthly and year-to-date variances, rolling forecasts and full-year outlook.

• Self quality of earnings

  Version 1.0 · 2026-11-09

  EBITDA bridge, adjusted working capital, indicative peg and proof of cash.

• Sales tax exposure scan

  Version 1.0 · 2026-11-09

  State threshold comparisons and indicative unregistered exposure.

• Controls sampling

  Version 1.0 · 2026-11-09

  Reproducible samples from the selected population.