fraction-ao

Project idea

ASC 606 Revenue Recognition

Make your auditor say yes the first time.

The SMB problem

If your revenue model mixes fixed-fee, time-and-materials, success fees, subscription terms, or milestones, ASC 606 is a quarterly nightmare. Restatements cost trust with lenders and investors.

What the consultant fraction-ao places does

fraction-ao places a consultant who deploys an AI contract analysis tool that reads engagement letters, classifies performance obligations, flags variable consideration, and posts the appropriate recognition pattern to the GL.

What PA&A does

PA&A authors the technical accounting memos, reviews every classification quarterly, and prepares the audit-support documentation. Clean audit, every time.

Proof points from real-world deployments

An $18M consulting firm (case study above) cut quarterly ASC 606 review time from 60 hours to 18 and earned a clean audit after two restatements in three prior years.

Related insight

Revenue Recognition · 9 min read

AI for ASC 606: Revenue Recognition for SMB SaaS, Services, and Construction

If your auditor flagged rev rec, this is for you. fraction-ao places the consultant who can lead the AI contract analysis project. PA&A authors the technical accounting memos.

Talk to us about a consultant for this project

Bring us the problem. We will scope the engagement, place the right talent to deliver the right outcomes, and PA&A will review and sign what needs CPA oversight.