Accepting 2 engagements this quarter

Your financial
co-founder for small
US-listed public companies.

SEC reporting, audit readiness, fractional CFO, and crisis finance — senior-partner work that holds up in front of your auditor, your board, and the SEC. Without the Big 4 rate, or the empty seat on your team.

Let's have a conversation Read a case study
You hire the person who does the work — and signs every deliverable.
$50M+
Capital raised across registered offerings & private placements
10 yrs
Inside US-listed public companies — in the filing seat
0
Restatements, late filings, or audit qualifications
2
Markets run first-hand — US & India
ASC 606 RevenueASC 842 LeasesASC 718 Stock CompASC 805 Business CombinationsASC 326 CECLASC 815 DerivativesReg S-KReg S-XSOX 404PCAOB StandardsForm 10-KForm 10-QForm 8-KS-1 / S-3ASC 606 RevenueASC 842 LeasesASC 718 Stock CompASC 805 Business CombinationsASC 326 CECLASC 815 DerivativesReg S-KReg S-XSOX 404PCAOB StandardsForm 10-KForm 10-QForm 8-KS-1 / S-3
Who we help

If you're in this seat, you'll recognize yourself.

Small public companies sit in the hardest seat in finance — too small for a tier-one CFO, too public to wing it. Deadlines don't move. The auditor still calls on a Friday with one more question.

Sub-$500M US-listed companies

NYSE American, Nasdaq small-cap, OTCQB or OTCQX — where Big 4 doesn't show up and boutique shops leave juniors to learn on your dime.

Pre-IPO, 6–18 months out

SOX gap analysis, the S-1 financial section, audit-firm selection, and a PCAOB-readiness diagnostic before bankers run a process.

The CFO is the CEO — or the controller just left

The technical accounting that has to ship is sitting on someone's desk and nobody owns it. Bring in a senior pair of hands without a full-time hire.

Late or delinquent filings

An NT 10-Q or NT 10-K already filed, a Form 15 risk on the horizon, or a delinquent filer trying to get current and stay there.

An SEC comment letter or material weakness

A live comment letter that needs answering, or a disclosed material weakness where remediation hasn't started — and the next 10-K is on the calendar.

Complex accounting & cross-border ops

Warrants, convertible notes, PIPE, embedded derivatives, stock comp — and US + India entities whose books agree with no one.

Situations we handle

The calls that come in on a Friday afternoon.

"We filed an NT 10-K and the clock is running."
Delinquent-filer cleanup. We reconstruct, draft, and get you current before a Form 15 risk becomes real.
"The SEC sent a comment letter."
We categorize every comment, draft the responses, and coordinate with your auditor before you reply.
"We're uplisting to Nasdaq."
Governance, financials, and disclosure brought to listing standard — and kept there after.
"The auditor raised going concern."
Disclosure, cash-runway analysis, and a remediation narrative that holds up in the 10-K.
"It's our first PCAOB audit."
PCAOB-readiness diagnostic, workpaper structure, and a clean hand-off so the audit doesn't stall.
"We disclosed a material weakness."
A remediation plan that actually moves — scoped, evidenced, and audit-defensible.
"We just changed auditors."
New-auditor transition: re-document positions, rebuild the PBC list, and get the new firm what it needs without restarting from zero.
"Our CFO needs to build the team and systems."
Stand up the close calendar, the chart of accounts, and the controls — and support the people running them day to day.
"We need our books clean enough to raise."
Diligence-ready financials and a data room that survives investor and lender scrutiny.
How we compare

Big 4 advisory vs. boutique CFO shop vs. Unfolding Values.

A direct read for the company deciding who to bring in.

DimensionBig 4 advisoryBoutique CFO shopUnfolding Values
Who does the workPartner sells, juniors deliverMid-level on retainer; partner unavailableThe founder does every deliverable
Rate for senior-level work$650–$1,200 / hr$350–$600 / hrFlat retainer or fixed-fee project
Public-company seat experienceAudit-side onlyVaries, often none10 years inside US-listed public companies
Time to engaged (comment letter)2–3 weeks scoping + SOW7–10 daysHours. Handshake start, paper follows.
Minimum engagement$75K+$25K+ or 12-mo lock-inMonth-to-month. No lock-in.
Cross-border US + India depthOutsourced to local affiliateRareNative — the founder runs both
Typical monthly commitmentProject-based, large teamsSet retainer, varies~15–40 hrs/mo, scoped to the work
What the first 90 days look like

From delinquent filer to current — a typical path.

1
Week 1

Triage

Source manifest, gap list, and the honest read on what it takes to get current.

2
Weeks 2–4

Reconstruct

Rebuild the records, reconcile to source, resolve the technical accounting.

3
Weeks 5–8

Draft & file

Statements, MD&A, and footnotes drafted, cross-checked, and filed on EDGAR.

4
Weeks 9–12

Audit & sustain

Coordinate the audit, close the loop, and set the calendar so you stay current.

Eight services · one operating principle

Every engagement led by the senior partner.

Not a leveraged team of juniors with a partner's logo on the deck. The person you hire is the person who does the work — and signs every deliverable.

Public Company Support

10-Q, 10-K, 8-K, S-1, proxy. Audit coordination, technical memos, SEC comment-letter response.

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Pre-IPO Readiness

SOX gap analysis, S-1 financial section, audit-firm selection, PCAOB-readiness diagnostic.

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Fractional CFO

Senior-partner CFO leadership on a part-time retainer. Board reporting, capital strategy, treasury.

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US GAAP Conversion

Convert from Ind AS, IFRS, or local GAAP to US GAAP. Restatement-grade workpapers.

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Cross-Border Ops

India ↔ US ↔ UK. Transfer pricing, intercompany, multi-currency consolidation.

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Turnaround Finance

Going-concern recovery, late-filer cleanup, material-weakness remediation, cash-runway diagnostic.

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Finance Function Buildout

The team, chart of accounts, close calendar, policies, ERP — from scratch or rebuilt.

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Advisory & Coaching

Capital allocation, board prep, M&A diligence, audit-committee dynamics. Standing access.

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Free tools · no signup

Try the work before you ever email me.

Fourteen free, no-signup tools built from the filing seat — every item tied to the standard behind it. Start with the two we lean on most.

10-Q Pre-Filing Checklist

Flagship

63 items across 8 sections, each ASC- or Reg S-K-cited. Live score, save your progress, export a PDF.

Open the checklist

10-K Pre-Filing Checklist

Flagship

The annual-report companion — signatures, Reg S-K, Reg S-X, controls, the works.

Open the checklist
Also free: 8-K Decision Helper SOX Readiness Going-Concern Evaluator Warrant Accounting Audit-Fee Benchmark
See all 14 tools
Unfolding Values phoenix mark
Why a phoenix

The founder who rose from the ashes — and the ones still in the fire.

The phoenix is the founder who has been through the fire and learned to fly. Most of the companies we work with already have everything they need to rise — the product, the market, the team. What they're missing is someone who has done it before, standing beside them through the hard part.

So we protect the spark when it's vulnerable, fuel the flame when it's scaling, and help direct the fire when it's ready to lead a market. You don't need to be told you'll fly. You need someone in the room who knows the way out of the ashes.

Rohit Goel, founder of Unfolding Values
Founder

Rohit Goel — the CPA who actually sat in the seat.

Ten years inside US-listed public companies. The first two supporting the audit; the rest in the filing seat — controllership, SEC reporting, and the technical accounting that has to be right. Structured $50M+ in capital. Zero restatements, zero late filings, zero audit qualifications — through every audit-committee cycle.

I started Unfolding Values because founders kept calling for exactly what I do every day — just not full-time, and not at Big 4 rates. You're hiring the person who does the work, not a junior with a partner's logo on the deck.

US CPA MBA · IIM Ahmedabad 10 years in US public-company finance Zero restatements · zero late filings
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Case studies

How we read the filings behind the headlines.

Every major accounting failure left a trail in the disclosures — if you knew where to look. We break down the ones that mattered, because that's the same pattern-recognition we bring to your filings.

The Phantom Bank · Wirecard€1.9B

Cash that never existed — and the audit that blessed it.

Read the breakdown The Coffee Mirage · Luckin$310M

Revenue invented one spreadsheet at a time.

Read the breakdown The Vanishing Act · Lehman$50B

Swept off the balance sheet — every quarter, on cue.

Read the breakdown
See all 10 case studies
Built for companies listed on NYSE AmericanNasdaqOTCQBOTCQX

References from completed engagements available under NDA. EDGAR links to the filings led shared on request.

No pitch attached

Need a financial co-founder in your corner?

Tell me your ticker and what's on your plate. If I'm the right fit, I'll say so — and if I'm not, I'll tell you that too. Email me directly; a real person reads it.

Email rohit@unfoldingvalues.com