Pricing

Priced to your audit, not to a seat count.

Three things set the number: the processing areas you need, the entities in scope, and the level of review you choose. We agree it in the engagement letter before work starts.

Tier 1

Core

First audit, one entity, a clean-enough ledger.

Cash reconciliations
Accounts receivable and accounts payable reconciliations
Fixed assets setup and rollforward
Prepaids and accruals schedules
PBC command center
GAAP gap scan
Readiness score and portal

Tier 2

Plus

Recurring audits with fixed assets, leases and accruals in scope.

Everything in Core
Inventory reconciliations
Debt schedules
Income statement and balance sheet schedules
Financial flux analysis
Binder A to S reviewed
Indexed export for the auditor (read-only portal planned)

Tier 3

Scale

Multiple entities, pre-IPO or group reporting.

Everything in Plus
Cash flow statements
CECL analysis
ASC 606 revenue recognition memos
Intangibles and goodwill schedules
Financial statement disclosures
Priority access to Lumistead reviewer sign-off

Advisory layer

Custom

Unique routines, technical memos and judgment calls.

Transaction analysis and advisory
Multi-entity and consolidation
MD&A support
Custom procedures encoded for your books
Technical desk memos, fixed fee
Lumistead reviewer sign-off per area or per memo
Quoted in the engagement letter

Three kinds of review

Validation is always included. Lumistead sign-off is a choice — and priced.

Automated validation is software and comes with every tier. Review and sign-off by your qualified staff or your existing adviser is included. Review by a Lumistead qualified reviewer is optional and quoted separately.

Included · every tier

Automated validation

Figures tie to sources, formulas intact, completeness checked, check rows at zero. Software, not sign-off.

Included

Customer or advisor review

Your qualified staff, or the adviser you already work with, review and sign in the console. Their name is stamped in every file.

Optional · quoted

Lumistead qualified reviewer

An experienced accounting reviewer we provide signs technical areas or memos — per area, per month, or per memo. The only option that is Lumistead sign-off.

What else sets the number

Scope questions we settle before the engagement letter.

OnboardingOne-time setup: ledger mapping, entity structure, prior-year tie-in.

Catch-upMonths already closed this fiscal year, run in the first cycle.

Additional entitiesEach entity adds areas and tie-outs; consolidation is Scale scope.

Re-runsRe-runs after a finding is answered are included; re-runs after a ledger restatement are scoped.

Contract lengthPriced to the audit cycle: twelve months standard, monthly during the design-partner program.

Unusually messy booksA gap-scan month first, then scope. Never silently absorbed.

Representative scope

Single US entity · first financial statement audit · December year-end

Plus scope: cash, PP&E, leases, prepaids and accruals, PBC command center
Self-review by the controller; automated validation included
Onboarding plus three catch-up months, then monthly for a twelve-month term

Price: fixed in the engagement letter. Tier prices are being tested with design partners; we give a starting range on the first call, before any scoping work.