BRCPA is available to improve your existing accounting function, or even build a function from scratch if one doesn't exist. This would include development of processes/procedures, training of personnel, development of period-end workpapers/schedules used for the close process, development and implementation of workflow, formalization of accounting policy, establishment of policy for maintaining a sufficient audit trail, creation of a standardized financial package to provide and present to senior management at each month-end close to discuss results, etc. Bradley Ray CPA has significant experience in helping companies improve existing accounting functions to reduce the number of days in the close process, or even build such a function from scratch if one does not exist.

Bradley Ray CPA has led accounting functions through the registration processes for an IPO, including ensuring that financial statements are prepared in accordance with US GAAP and SEC regulation S-X prior to their initial PCAOB audit, as well as implementation of an appropriate internal control framework (e.g., COSO) for proper internal control over financial reporting (ICFR) as required under the Sarbanes-Oxley Act (SOX). During these previous high-profile engagements, Bradley Ray CPA served as interim VP of Accounting throughout this process until the accounting function was formalized and structured to meet the standards of a public company. Once this process is complete and a full-time resource identified, Bradley trains and onboards the resource elected to serve as Chief Accounting Officer (if the bylaws identify such an elected officer position), or VP of Accounting if corporate bylaws do not specify such an elected role. Bradley has also assisted clients electing to raise capital by filing under Regulation Crowdfunding (aka Reg CF), a traditional Private Placement under Regulation D, or registration solely with OTC Markets (OTCQX, OTCQB, OTC Pink) via alternative reporting standards if electing to forego registration with the SEC in favor thereof.


Bradley Ray CPA has assisted companies of all sizes and industries subject to US GAAP in the formalization and application of authoritative guidance into their accounting functions, including the drafting of policy memos subsequently assessed by the respective audit firms engaged to audit their financial statements. Common areas for which clients have previously required such assistance from BRCPA include FASB ASC Topic 606: Revenue from Contracts with Customers, Topic 842: Leases, Topic 480: Distinguishing Liabilities from Equity, Topic 718: Compensation - Stock Compensation, Subtopic 350-40: Internal-Use Software, and Topic 805: Business Combinations. Bradley Ray CPA has comprehensive experience with the provisions of the FASB Accounting Standards Codification as well as other supplementary guidance to include FASB Transition Resources Group (TRG) memos, as well as referencing of the FASB's Basis for Conclusions (BCs) within the respective Accounting Standards Updates that gave rise to the codified guidance. Bradley provides continuing professional education (CPE) to various CPA firms around the United States covering highly complex topics for which regional and mid-size firms lack adequate resources to provide such guidance.

Bradley Ray CPA is a Certified Internal Auditor with the Institute of Internal Auditors (IIA), and very familiar with the Internal Audit Function and the role it plays in ensuring compliance with corporate policy and the accuracy of internally (and externally) reported information. BRCPA can assist in constructing an internal audit function and assist in the identification of what functions, processes, subsidiaries, components, etc, should be audited in a given year as part of the annual audit plan. If desired, BRCPA can serve as a temporary or fractional VP of Internal Audit until a full-time resource is identified, in which Bradley will then train and onboard the resource. For some companies the corporate bylaws identify the position of Chief Audit Executive (CAE) which is an elected officer. Otherwise, this individual typically serves as the VP of Internal Audit. Bradley Ray CPA can develop an audit plan, objectives, workpapers, report templates, etc, that will be used to perform these audits, and will ensure the function is administered in accordance with the IIA International Professional Practices Framework (IPPF) and Global Internal Audit Standards.


Bradley Ray CPA is a Certified Fraud Examiner with the Association of Certified Fraud Examiners (ACFE) and is available to assist in investigating concerns of asset misappropriation, embezzlement, lapping schemes, kiting schemes, or other such suspected or alleged activity. BRCPA can confidentially be engaged to perform such services and privately report findings back to the engaging party for further action if deemed necessary. BRCPA can also be engaged to investigate the potential for hidden assets during bankruptcy and divorce proceedings, and also provide expert testimony on technical finance and accounting matters.

BRCPA is able to take care of your financial reporting needs as an outsourced financial reporting manager, including the drafting of the financial statements, footnote disclosures, and coordinating and working with your auditor if you require such a service by statute or other contractual agreement. No one is better qualified to serve in such a capacity than an individual who is also an auditor themselves and intimately familiar with audit and technical accounting standards. Let us take this off your plate.