USA CPA for SME Regulatory Audit Completion

Job ID: 39947878

Budget: $250 – $750 USD

U.S. CPA (Licensed) Required — External Audit Engagements (SME)

I’m seeking an experienced U.S. licensed CPA firm to take several small-to-medium enterprise (SME) audits from partially prepared workpapers to issuance-ready financial statements prepared in accordance with U.S. GAAP, with the audit conducted in accordance with U.S. GAAS (AICPA). The firm must be independent, able to serve as the engagement partner of record, and enrolled in the AICPA Peer Review Program with a current rating.

What’s already available

Trial balances, client-prepared schedules, and prior-period financial statements

Initial planning documentation and preliminary risk assessments

Scope of work

Refresh planning & risk: Update the planning file, refine materiality/performance materiality, and tailor the audit program to each entity’s risk profile (AU-C risk standards).

Execute procedures: Perform or re-perform tests of details and analytics where prior evidence is incomplete, insufficient, or inconclusive; expand procedures as needed to obtain sufficient appropriate audit evidence.

Workpaper documentation: Maintain clear electronic workpapers (Excel or your cloud audit platform) that support conclusions and are ready for internal/peer review.

Financial statements & report: Draft auditor-assisted U.S. GAAP financial statements (management remains responsible), required note disclosures, auditor’s report under U.S. GAAS, and a management letter/communication of deficiencies as applicable.

Issue resolution & sign-off: Walk us through significant issues, proposed adjustments, and control observations; finalize for issuance under your firm’s name (or as permitted under state law if engaged as the firm of record).

Typical clients & complexity

Private professional-services firms and light manufacturers

Straightforward revenue streams, limited subsidiaries, no complex instruments expected

Moderate scope: thorough tests of details + analytics, not a full rebuild

Minimum requirements

U.S. CPA firm in good standing; partner-level signer licensed in the states of engagement

Independence under the AICPA Code (including safeguards if providing nonattest assistance with disclosures)

Current AICPA peer review enrollment with a pass rating

Demonstrated SME audit experience (manufacturing/services), strong command of U.S. GAAP & AU-C standards

Ability to field an engagement quality review (EQR) if required under your firm’s QM policies (SQMS 1 & 2)

What to include in your reply

Brief firm profile, states of licensure, and peer-review details (year & rating)

Relevant SME audit experience and industries; proposed engagement team and timeline ranges

Audit technology/tooling (e.g., cloud audit platform) and secure file-exchange approach

Approach to planning, risk assessment, and evidence remediation when inheriting workpapers

Fee structure (fixed, blended hourly, or not-to-exceed) and assumptions/exclusions