Audit and Assurance Services

明升体育app下载审计人员利用复杂的软件来识别隐藏在您企业财务数据中的有意义的见解, 在将这些转化为战略建议以帮助您推动业务向前发展之前.

Qualities you can expect from our team:

• Professional services delivered in a personalized manner
• Vigilant, detail-oriented accuracy and leading industry expertise
• Well-planned and coordinated delivery
• Proficiency in the use of artificial intelligence (we use MindBridge Ai)
• Efficiencies using technology including IDEA® Data Analysis Software, Smartsheet™, Sharefile™ and CaseWare

我们在并购方面也有丰富的经验——与管理层携手合作, buyers, 卖家和第三方顾问，以确保您了解在每一步的过程. 明升体育app下载支持从收购开始，一直延续到卖方尽职调查. 这种方法有助于我们将与交易相关的事项置于您每年审计的首要位置.

In all of our work, 我们采取前瞻性的方法，旨在让您做好准备，最大限度地减少意外. Above all, 我们重视长期的客户关系，让我们真正了解和理解彼此，因为就像我们说的, it’s about more than just the numbers.

我们根据每个客户的需求和特点量身定制审计方法，并投入时间熟悉每个客户的业务和会计系统.

	Preparation & Planning: LBMC的服务模式从详细的计划和商定的时间表开始，以确保满足最后期限和期望. LBMC commits to meeting with our clients on a monthly or quarterly basis.
	Collaboration: LBMC审核团队与您合作，作为您自己内部资源的扩展, acting as not merely a service team, but as an advisor to the operation of your enterprise.
	Responsiveness: As an extension of your internal resources, LBMC审计团队致力于提供及时、准确的解决方案，并能够快速调整以满足您的业务需求.

LBMC为遵照美国法律编制财务报表的保险公司提供审计服务.S. GAAP or statutory accounting principles, serving clients’ regulatory needs, while leveraging technology and expertise to streamline processes. The audit approach is tailored to each client, with meticulous planning, collaboration, and a commitment to responsiveness, resulting in an exceptional client experience.

New Accounting Standards Upcoming Effective Dates for Private Companies

The new accounting standards for nonpublic entities, effective in annual 2023 financial statements, are summarized herein. 这些生效日期对应于亚利桑那州立大学2019-10年概述的某些主要标准的延期.

日历年终非公共实体将编制反映2023年生效标准的2023年年度财务报表. 在日历年度报告的非公共实体采用信用损失(美国会计准则第326条), Measurement of Credit Losses on Financial Instruments, and related amendments) standard effective January 1, 2023, for a calendar year-end reporting date as of December 31, 2023.

ASC 326, Financial Instruments-Credit Losses

• ASU 2016-13, Measurement of Credit Losses on Financial Instruments
  For non-SEC filers, the standard is effective for fiscal years beginning after December 15, 2022, including interim periods within those fiscal years.
• ASU 2018-19, Measurement of Credit Losses on Financial Instruments
  The amendments in this ASU must be adopted concurrently with ASU 2016-13.
• ASU 2019-04, Codification Improvements
  本ASU中主题1、2和5的修正案必须与ASU 2016-13同时通过
• ASU 2019-05, Targeted Transition Relief
  The amendments in this ASU must be adopted concurrently with ASU 2016-13
• ASU 2019-10, Effective Dates
  The amendments in this ASU must be adopted concurrently with ASU 2016-13
• ASU 2019-11, Codification Improvements to Topic 326, Financial Instruments-Credit Losses
  本ASU中主题6和7的修正案必须与ASU 2016-13同时通过. All remaining amendments for this ASU should already be in effect.
• ASU 2020-03, Codification Improvements to Financial Instruments
  The amendments in this ASU must be adopted concurrently with ASU 2016-13
• ASU 2022-02, Troubled Debt Restructurings and Vintage Disclosures
  The amendments in this ASU must be adopted concurrently with ASU 2016-13

ASC 405-50, Liabilities Supplier Finance Programs

• ASU 2022-04, Disclosure of Supplier Finance Program Obligations
  Effective for fiscal years beginning after December 15, 2022, including interim periods within those fiscal years, except for the amendment requiring rollforward information, which is effective for fiscal years beginning after December 15, 2023.