finauditcpa

Quality of Earnings Reports and Business Combination Accounting Advisory

Quality of Earnings Reports and Business Combination Accounting Advisory

Trusted Financial Due Diligence for M&A and Investment

Whether you’re buying, selling, or investing, our Quality of Earnings (QoE) reports provide a clear picture of a company’s financial health — beyond the surface numbers.

Our reports include:

  • Normalized EBITDA analysis
  • Revenue and expense trends
  • Working capital assessments
  • Adjustments and anomalies
  • Risk identification

IFRS 3 /ASC 805 Business Combinations

  • Addressing technical accounting requirements arising in the acquisition process
  • Measuring non-controlling interest in a business combination
  • Fair value modelling of the net assets acquired and considerations of material fair value adjustments
  • Identification and measurement of the bargain purchase or goodwill and the required treatment.

Post-Deal Integration

  • Integrating the new business structure into existing reporting processes, systems, infrastructures and controls
  • Reflecting the complex deal mechanics in the accounting records
  • Documenting the controls and processes to enable reporting post the transaction

Why FinAudit CPA Stands Out in Mergers & Acquisition advisory

Our team blends global credentials, cybersecurity expertise, and industry specialisation to give you more than compliance audit assurance—we provide confidence.

Global Credentials

California-registered CPAs, UK-registered ACCAs, and certified accountants ensure your reports are prepared and reviewed in accordance with applicable accounting standards such as U.S. GAAP and IFRS.

Industry Specialization

From technology and SaaS to manufacturing and finance, we tailor our engagements with sector-specific expertise and practical insight.

Independent & Ethical Engagements

We follow professional ethics and independence rules. Note: Independence is required for attest engagements (audits and reviews); for compilations and preparation engagements, independence is generally not required under SSARS. Even for CPA compilation or audit review and compilation services, we maintain professional ethics across all work.

Data Confidentiality & Security

Using encrypted portals and secure evidence collection, we safeguard your sensitive data and comply with global privacy requirements (GDPR, CCPA). Our IT audit expertise further strengthens the integrity of evidence.

Actionable Reports & Ongoing Support

We deliver clear recommendations, help implement control improvements, and provide follow-up advisory services after the engagement.

Our Process – Delivering Clarity at Every Step

Process 1

Initial Consultation & Engagement

Agree on engagement objectives, reporting framework (GAAP/IFRS), and overall scope with management.

Process 2

Document Request & Planning

Prepare a tailored checklist (e.g., trial balance, ledgers, bank and tax records) and develop a project plan for timelines and responsibilities.

Process 3

Risk Assessment & Analysis

Identify high-risk areas, set materiality, and design targeted procedures or inquiries based on your unique environment.

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