Quality of Earnings Assessment Services

Quality of Earnings Assessment Services

Assessing quality of earnings and significant balance sheet accounts require exceptional technical and analytic proficiency, as well as the expertise and discipline to hyper-focus on critical issues facing a potential acquisition or investment.

To that end, FML reviews a given company’s financial performance over a relevant period with a concentration on:

  • Revenue and expense recognition policies, including significant revenue contracts, as applicable
  • The impact of non-recurring revenues, costs or other transactions
  • Significant reserve accounts
  • Working capital requirements, including debt service
  • The quality of overall financial statements and financial reporting process, including any significant historical or audit adjustments
  • Assessing the business’ internal control environment and its impact on the financial reporting process
  • The goals and objectives of the business, including impacts of any potential post-transaction strategies

Contact FML

Kevin Donovan, CPA

Partner, Assurance & Advisory Services

Michael Trinks, CPA

Partner, Assurance & Advisory Services

Angel Li, CPA

Partner, Tax & Advisory Services

Bill Claffey, Esq.

Partner, Tax Services

Matthew Soroka, CPA

Director, Assurance & Advisory Services