{"id":7281,"date":"2020-06-30T20:39:14","date_gmt":"2020-06-30T20:39:14","guid":{"rendered":"http:\/\/www-staging.carta.com\/sg\/?p=7281"},"modified":"2021-03-05T06:54:48","modified_gmt":"2021-03-05T06:54:48","slug":"financial-audit-preparation","status":"publish","type":"post","link":"https:\/\/www-staging.carta.com\/sg\/blog\/financial-audit-preparation\/","title":{"rendered":"How to prepare your company for a financial audit"},"content":{"rendered":"
All companies are subject to financial audits, but why and when your company gets audited depends on its growth trajectory and finances. The Securities and Exchange Commission (SEC) requires public companies to submit quarterly and annual financial statements, and, depending\u00a0 on the particular circumstances, your own company\u2019s requirements may be more rigid. Private companies, on the other hand, aren\u2019t mandated by the SEC to conduct financial audits. However, many private companies elect to undergo regular audits to attract investors and lenders.<\/span><\/p>\n You don\u2019t need to wait for a <\/span>fundraising<\/span><\/a> opportunity or for one of your investors to request an audit to prioritize audit preparation, though. Having a plan in place can help prevent bookkeeping errors <\/span>and<\/span><\/i> ensure your company is complying with accounting standards around stock-based compensation <\/span>reporting<\/span><\/a>, equity, and taxes.<\/span><\/p>\n A financial audit is an evaluation of your company\u2019s financial statements to assure investors, regulators, and other outside parties that your reported values are complete and accurate. If your company doesn\u2019t follow the rules, you may have to pay a penalty.<\/span><\/p>\n There are three types of financial audits:<\/span><\/p>\n Depending on your company\u2019s financial goals and growth, you may want an independent audit to:<\/span><\/p>\n Auditors abide by generally accepted accounting principles (GAAP)\u2014guidelines that the Financial Accounting Standards Board (FASB) sets and enforces.\u00a0<\/span><\/p>\n An auditor\u2019s job is to review your company\u2019s financial statements with GAAP in mind to test whether your company has calculated and reported its taxable income, losses, deductions, and expenses correctly.\u00a0<\/span><\/p>\n If your company is voluntarily undergoing an audit, whether internally or independently, you\u2019d simply hand over your financial documents to the party in charge of reviewing them.\u00a0<\/span><\/p>\n If an auditor finds any inaccuracies in your company\u2019s financial statements, they are obligated to let you know. If your company agrees with the auditor\u2019s assessment, you can make the necessary change to your statements. However, if your company doesn\u2019t agree and challenges the auditor\u2019s assessment, then your auditor cannot sign off the report with a clean opinion, otherwise known as an unqualified opinion. Instead, they may choose to sign one of the following opinions:\u00a0<\/span><\/p>\n A <\/span>qualified opinion<\/b> means the company\u2019s financial records have not abided by GAAP in all areas.\u00a0<\/span><\/p>\n An <\/span>adverse opinion<\/b> means the company\u2019s financial records are not aligned with GAAP and are egregiously misstated.\u00a0<\/span><\/p>\n A <\/span>disclaimer of opinion <\/b>means the auditor was unable to complete the report because of insufficient financial statements or a lack of cooperation from the company.\u00a0<\/span><\/p>\n Auditors typically evaluate a business\u2019s bookkeeping and gather supporting documents to back their journal entries. Supporting documents could be bank statements, invoices, receipts, income statements, balance sheets, and confirmations from third parties. On occasion an auditor may even conduct a physical procedure, like visiting a shipping facility.\u00a0<\/span><\/p>\n In addition to the above, there are three key areas auditors assess when auditing a private company:<\/span><\/p>\n A <\/span>cap table<\/span><\/a> is a record of your company\u2019s ownership distribution. It lists all your company\u2019s securities\u2014including stock, convertible notes, warrants, and equity awards\u2014as well as who owns them.\u00a0<\/span><\/p>\n Using the information from your cap table, auditors perform tests and determine whether or not your valuation assumptions are compliant, your expenses are accurate, and the equity portion of your balance sheet is correct.\u00a0<\/span><\/p>\n A <\/span>409A<\/span><\/a> is an independent valuation of the <\/span>fair market value (FMV)<\/span><\/a> of your company\u2019s <\/span>common stock<\/span><\/a>. The FMV determines the strike price for equity awards issued as compensation to founders, employees, board members, investors, and other parties. Your company needs a new valuation every year or whenever a material event occurs, such as a merger or funding round.\u00a0<\/span><\/p>\n Auditors look at your company\u2019s 409A valuation to determine whether or not you\u2019ve priced your equity appropriately.<\/span><\/p>\n ASC 718<\/span><\/a> is a set of rules outlined in the Accounting Standards Codification (ASC), which is written and enforced by the FASB. ASC 718 outlines the steps a company must take when reporting <\/span>stock-based compensation<\/span><\/a> on an income statement, including calculating the fair value of the stock option and amortizing the expense over time.\u00a0<\/span><\/p>\n The financial audit planning process requires careful bookkeeping and good organization. Follow these two steps to set your private company up for a successful audit.\u00a0<\/span><\/p>\n Make sure your financial statements and electronic records are organized and easily accessible at all times. That includes your company\u2019s accounting records, such as journal entries and general ledgers, as well as your <\/span>cap table<\/span><\/a>, receipts, invoices, checks, bank statements, and financial statements.\u00a0<\/span><\/p>\n If you don\u2019t already have a system for updating and filing your financial records, consider investing in accounting software. Precise bookkeeping shows auditors you update your financial records regularly and accurately.<\/span><\/p>\nWhat is a financial audit?<\/span><\/h2>\n
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What does the financial audit process look like?\u00a0<\/span><\/h3>\n
What do auditors look for?\u00a0<\/span><\/h2>\n
1. Cap table and reports<\/span><\/h3>\n
2. 409A<\/span><\/h3>\n
3. Stock-based compensation expense reporting (ASC 718)<\/span><\/h3>\n
Audit preparation: Two important steps to take\u00a0<\/span><\/h2>\n
1. Gather your documents<\/span><\/h3>\n
2. Upgrade your expense and compensation reporting\u00a0<\/span><\/h3>\n