Accounting and

Transaction Advisory

Organizations are increasingly challenged with the intricacies of dealing with accounting matters ranging from complex technical accounting, financial reporting, and operational accounting that sometimes fall outside of the day-to day operations. Outsourcing certain aspects of the accounting function provides companies with the efficiencies, flexibility and skillsets that they desire.

Through our Accounting and Transaction Advisory Services (ATS), we offer practical solutions to the most complex problems, providing a broad array of customized services related to financial and SEC reporting, mergers and acquisitions, technical accounting research and implementation.

We pride ourselves in understanding each problem fully – listening, analyzing, and implementing strategies that can lead to the best solutions. We do this collaboratively – sharing knowledge through integrated teams – because there’s strength in numbers. That includes working closely with you. After all, you know your business better than anyone.

Accounting

& Transaction

Advisory

Organizations are increasingly challenged with the intricacies of dealing with accounting matters ranging from complex technical accounting, financial reporting, and operational accounting that sometimes fall outside of the day-to day operations. Outsourcing certain aspects of the accounting function provides companies with the efficiencies, flexibility and skillsets that they desire.

Through our Accounting and Transaction Advisory Services (ATS), we offer practical solutions to the most complex problems, providing a broad array of customized services related to financial and SEC reporting, mergers and acquisitions, technical accounting research and implementation.

We pride ourselves in understanding each problem fully – listening, analyzing, and implementing strategies that can lead to the best solutions. We do this collaboratively – sharing knowledge through integrated teams – because there’s strength in numbers. That includes working closely with you. After all, you know your business better than anyone.

Accounting Advisory

With our experienced hire model, most of our people come with a big four background mixed with private industry experience. Our focus on quality and technical skills helps us with the goal of being the best in class for the complex/technical advisory firm in the market.

CNM serve many clients in various industries for both public and private companies and our skillset includes a wide range of accounting and reporting topics. Frequent accounting topics that arise that we assist in include the following:

Technical Accounting Research, Analysis & Implementation

Revenue Recognition Analysis

Implementation of new accounting standard (ASC 606), and developing accounting policies and white papers.

Stock Based Compensation

Prepare calculations, assist with complex accounting items such as non-employee based awards, modifications, and performance-based awards, as well as draft position papers and related disclosures.

Business Combinations and Investment Accounting

Perform purchase price allocations, determine the type of investments, and draft position papers and related disclosures.

Leases Accounting Analysis

Perform and assessment of investments made to determine appropriate accounting treatment. Prepare white papers to support all accounting conclusions.

Other Technical Accounting

Perform hedge accounting, accounting for Inventory, segment reporting, goodwill assessment, capitalized software, debt modification/extinguishment, debt and equity instruments with embedded features, EPS calculation, forensic accounting, allowance for loan and lease loss accounting, and other intermediate and complex accounting.

Financial Reporting & Operational Accounting

Audit Preparation and Support

Support management with the audit process and assist in creating supporting documentation while navigating through the audit. Established relationships with the Big 4 as well as our people having public accounting experience and knowledge, allows for a smoother and efficient audit.

Financial Statement Reporting

Assist with drafting public filings and private company issued financials, and practical application of US GAAP for reporting purposes.

Financial Statement Close

Improve and enhance the close process to shorten the number of days to close books, establish procedures around the close process to create efficiencies and improve the accuracy of numbers presented. Creating an environment to comply with SEC reporting requirements and filing deadlines.

IFRS to US GAAP conversions

Experienced professionals to assist in converting US GAAP financials to foreign accounting standards and contrariwise, and identifying necessary differences and adjustments needed for conversion. Assist with analyzing foreign accounting standard and reporting requirements.

Mergers and Acquisitions

(Business Combinations, Mergers and Acquisitions, Carve-Out, Joint Ventures, Spin Off, Investments)

CNM partners with you to enable these activities from due diligence through post-integration optimization. Our methodology focuses on integrating the critical financial, operational and technology-related functions of the business.

Acquisitions

Our team will be involved in all aspects of the acquisition process from due diligence, to purchase price accounting and preparing beginning balance sheets and consolidating results. We can assist in performing an analysis on working capital acquired, as well as assist in the interactions with valuation specialists and providing comfort over the data used for determining fair value. We will prepare white papers for all accounting conclusions pertaining to acquisitions.

Pro Forma and S-X 3-05 Reporting Requirements

Prepare pro forma calculations and presentations and other disclosure requirements. Perform significance tests to determine if acquisitions require additional reporting disclosures.

Sales, Divestitures & Spin-Off

Assist in the preparation of the sale of a business or component of a business, including preparation of carve-out financials with supporting documentation for audit readiness, and align remaining operations to the core business.

Variable Interest Entities (VIEs) and Investments

Perform and assessment of investments made to determine appropriate accounting treatment. Prepare white papers to support all accounting conclusions.

Post-transaction Support and Integration

We can assist in consolidating acquisitions and investments into the parent company, with a focus on beginning balance sheet preparation, cash flow impact, and assist with any purchase price adjustments subsequent to a deal close.

IPO Readiness

CNM partners with you to help your company successfully navigate through the IPO process. By assessing your company’s readiness for going public and implementing the organizational and operating environment changes needed, we’ll assist to ensure that your company is well aligned to be ready for public company compliance and SEC requirements.

IPO Readiness Assessment

Navigate through the IPO Process by developing a roadmap and timeline for key deliverables and dates to consider.

Interim Periods Financial Information

Assist in preparing SEC interim information required for reporting purposes for prior periods, for inclusion in S-1 and other public filings.

Advisors to Executives & Audit Committee

Be a trusted advisor and work side by side with the CFO and executives to navigate through the IPO process and assist with public company considerations and requirements.

Perform Accounting Policy Assessment

Consider all transactions, conditions or events that could give rise to new or revised accounting policies. Assist with creating accounting policies for the company to comply with public company requirements and consider what the impact of these changes are on current and future financial statements.

Organization Chart and Team

Assist in establishing a finance and accounting team for a public company to comply with SEC requirements.

Filing a Registration Statement

Assist in the preparation of SEC filings, including but not limited to S-1, S-3, S-4, & F-1.

Perform a Gap Analysis

Assist in identifying and implementing key controls for the business and accounting environment and perform remediation and interdependency.