Services / Technical Accounting
Technical Accounting
Research and application of complex accounting standards, documented in positions that hold up to auditor and SEC scrutiny.
Complex Standards
ASC 606, ASC 842, ASC 805, ASC 718, and the judgment areas that drive comments and restatements.
Audit-Ready Memos
Position papers written the way auditors and regulators expect to test them.
Transaction Accounting
The technical work that fundraises, acquisitions, and public offerings create.
The judgment calls, documented and defended
Most restatements and SEC comment letters trace back to a handful of technical areas: revenue recognition, debt versus equity classification, business combinations, and stock compensation. These are judgment areas, and judgment has to be documented to survive an audit.
Corviniti’s team has tested technical positions as PCAOB auditors and defended them as advisors. We research the guidance, land the position, and write the memo that walks an auditor or regulator from facts to conclusion. When positions are complex, we pressure-test them the way a national office would.
Engagements range from a single memo on a single transaction to serving as your ongoing technical accounting function.
Technical areas we cover
Technical accounting services
Focused support in the areas that drive audit findings and SEC comments.
Revenue Recognition Consulting
Policy design, contract reviews, and implementation support for revenue accounting.
Learn moreASC 606 Revenue Recognition
Five-step model application, SSP analysis, and audit-ready revenue memos.
Learn moreLease Accounting Advisory
Lease portfolio assessment and accounting under the current standards.
Learn moreASC 842 Lease Accounting
Adoption, remeasurements, and ongoing lease accounting under ASC 842.
Learn moreStock-Based Compensation
ASC 718 measurement, modifications, and cheap stock analysis.
Learn moreConvertible Debt Accounting
Classification and measurement for converts, SAFEs, and warrants.
Learn moreGoodwill Impairment Testing
Valuation coordination and impairment analysis under ASC 350.
Learn moreAccounting Policy Development
Policy manuals and position papers built for audit scrutiny.
Learn moreNew Standard Implementation
Adoption planning and execution for new accounting standards.
Learn moreBig 4 expertise,
boutique agility
Corviniti provides accounting and advisory services with the technical depth of a Big 4 practice and the responsiveness of a dedicated boutique. We bring senior-level attention to every engagement and stay involved until the work is complete.
Get In TouchStartups and US capital markets are our focus
From growth-stage companies preparing for their first capital raise to established companies navigating complex public market transactions, Corviniti provides the accounting and advisory support that capital markets activity requires.
- Startup and Fundraising Focused (including Venture Capital)
- Built for Capital Markets (including IPO and SPAC transactions)
- Boutique Attention
- Big Four Experience
- Transaction Deadline Oriented
Contact Us to Learn More
Call: (347) 472-1115
Email: info@corviniti.com
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Frequently Asked Questions
What does a technical accounting memo include?
The facts, the applicable guidance, the analysis of alternatives, and a documented conclusion. Our memos are written so an auditor can test the position without weeks of back-and-forth.
Can you work directly with our auditors on technical issues?
Yes. We present positions, respond to their national office questions, and resolve issues before they become findings. Companies bring us in precisely because we speak the same language.
We have a transaction closing soon. How fast can you turn a position?
Quickly. Transaction-driven memos are a core part of the practice, and we routinely deliver audit-ready positions inside transaction timelines.
Do you only write memos, or do you also book the accounting?
Both. We can stop at the position paper or carry the conclusion through journal entries, financial statement presentation, and disclosure.
Which standards generate the most issues for growth companies?
Revenue recognition under ASC 606, equity and convertible instruments, stock compensation including cheap stock, and business combinations. These four areas drive most restatements and SEC comments for pre-IPO and newly public companies.