SERVICE
SEC reporting support for NYSE American, Nasdaq small-cap, and OTCQB/OTCQX companies — 10-Q, 10-K, 8-K, proxy, comment letters — prepared by someone who has spent ten years in the SEC-reporting seat at US-listed public companies. Not a bench of juniors.
THE PROBLEM
Public company finance is not private company finance with extra paperwork. Deadlines are non-negotiable, the audit never really ends, and the cost of getting it wrong is measured in restatements, lost S-3 eligibility, and shareholder lawsuits.
The deadline does not move. A stretched controller, an auditor who answers in days instead of hours, a consolidation that breaks at quarter-end — none of it buys an extension. A Form 12b-25 buys five days on a 10-Q and a public NT filing on EDGAR.
Audit coordination runs on heroics, not process. Every quarter is a fire drill: PBC lists answered late, support rebuilt from scratch, technical questions landing the week before filing. Heroics work until the one quarter they don't.
The downside is asymmetric. One missed deadline can cost shelf eligibility. One bad revenue recognition call can become a restatement. One unprepared comment letter response can stretch a 30-day question into a year of correspondence.
The full-time hire math doesn't work. A senior executive who has actually carried SEC reporting responsibility is a fixed cost most small-caps can't justify — so the work lands on people doing it for the first time.
WHAT WE DO
Operational reporting work — drafted, reconciled, and defended — not advisory memos about reporting work. Scope is set together at Gate 1; these are the building blocks.
10-Q and 10-K preparation. Full drafting: financial statements, footnotes, and MD&A built to Regulation S-K Item 303 — written so an SEC reviewer, an auditor, and a short-seller all find what they expect to find.
8-K, proxy, and registration statement support. Current reports drafted against the four-business-day clock, proxy financial sections, and the financial portions of S-1 and S-3 filings.
Audit coordination. PBC management, reconciled support delivered before it's asked for twice, and a single senior point of contact your audit partner can engage with as a peer.
Technical accounting memos. Position papers built to withstand auditor scrutiny — revenue recognition under ASC 606, stock compensation under ASC 718, leases under ASC 842, and the judgment calls in between.
SEC comment letter response. Comments triaged by severity and solvability, responses drafted with counsel, and the file closed in as few rounds as the facts allow.
Filing calendar and close discipline. A filing calendar, close checklist, and audit coordination framework your team runs after the engagement ends. Institutional capability, not personal dependency.
Board and audit committee reporting. Packages that enable governance decisions instead of reciting the trial balance — built from sitting on the management side of those meetings.
WHY US
How we work: every engagement passes the 4-Gate model — document intake, source reconciliation, independent cross-check, deliverable review — before anything reaches your auditor or your board. The work is done by the founder, a US CPA with an MBA from IIM Ahmedabad, and someone who has spent ten years in the SEC-reporting seat at US-listed public companies. See the model.
QUESTIONS
Email rohit@unfoldingvalues.com with your company name, ticker, and one sentence on the pain point. You'll hear back from Rohit — not a junior, not a form-response — within one business day.
Email rohit@unfoldingvalues.com