Based in Orange County (Laguna)  ·  Serving Southern California  ·  Remote statewide
(951) 216-3121 CA CPA #137614  ·  CalCPA  ·  Alex Gurovich CPA APC
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Audit Services

Compilation and Review Services for Southern California

CPA-prepared compilations and reviewed financial statements for lenders, investors, and boards who need CPA-credentialed financials without a full audit engagement. Fast turnaround for loan applications and investor reporting.

Not every lender, investor, or board requires a full audit. Many accept a CPA-prepared compilation or reviewed financial statement — both faster, less expensive, and sufficient for many financing and reporting purposes. A compilation organizes your financial data into properly formatted statements. A review goes further — applying analytical procedures and management inquiries to provide limited assurance that nothing material appears misstated. We tell you upfront which level your stakeholder actually requires before you commit to anything.

What Is Included

Compilations and Reviews — What We Provide

Financial Statement Compilation

CPA-prepared balance sheet, income statement, and statement of cash flows in GAAP format, signed by a licensed CPA — accepted by many lenders and investors for smaller transactions and SBA loan applications.

Review of Financial Statements

Limited-assurance engagement using analytical procedures and management inquiries. The CPA issues a report stating that nothing came to attention indicating material misstatement. More credibility than a compilation, less cost than an audit.

Lender-Required Financials

SBA lenders, commercial banks, and real estate lenders often require CPA-prepared financials for loans above certain thresholds. We coordinate directly with your lender on the level of service required before work begins.

HOA Financial Reviews

California HOAs with gross income over $75,000 are required to obtain an annual CPA financial review under Davis-Stirling §5305. We provide independent HOA reviews where full independence from the bookkeeping function can be maintained.

Investor and Board Reporting

CPA-prepared financial statements for investor reporting, board governance requirements, and due diligence packages — formatted to the standard your specific audience expects.

Independence Maintained

We do not perform compilations or reviews for clients whose bookkeeping we also manage. Independence is non-negotiable and ensures our CPA opinion on your financials carries the credibility it should.

Who We Serve

Is This Right for You?

Businesses Applying for SBA or Commercial LoansLenders requiring CPA-prepared financials as part of the loan approval process for amounts above the self-prepared threshold
HOA BoardsNeeding an independent CPA review to satisfy the California Davis-Stirling §5305 requirement for associations with gross income over $75,000
Real Estate InvestorsWho need CPA-credentialed financials for acquisition financing, refinancing, or investor reporting on their portfolio
Businesses Requiring Investor ReportingProviding financial statements to partners, investors, or boards who require a CPA opinion without the cost of a full audit
Common Questions

FAQ

A compilation is the lower level of service — the CPA assembles your financial data into properly formatted statements but provides no assurance on the accuracy of the numbers. A review provides limited assurance — the CPA applies analytical procedures and makes inquiries of management, then issues a report stating that nothing came to attention indicating material misstatement. Reviews cost more than compilations but carry significantly more credibility with lenders and investors.
Yes. California Corporations Code §5305 (Davis-Stirling Act) requires any common interest development with annual gross income over $75,000 to have its financial statements reviewed by a licensed CPA each year and distributed to members within 120 days of fiscal year end. The reviewer must be independent — meaning the same firm cannot both maintain the books and issue the review report.
It depends on the loan amount, the lender, and the lender's internal policy. Most SBA lenders require CPA-prepared financials for loans above $250,000. We contact your lender directly to confirm the required level before beginning any engagement — so you pay only for what you actually need.

CPA-Credentialed Financials. Fast Turnaround.