Insights
Insight and analysis from the Pease Bell team — on tax, audit, accounting, and the industries we serve.
-
A Distributor’s Working Capital Distribution and Cash-Conversion Playbook
A distributor frees working capital by shortening its cash conversion cycle, calculated as DIO plus DSO minus DPO.
-
Percentage of Completion Accounting vs. Completed-Contract Method
Percentage of completion accounting recognizes revenue and profit gradually as a long-term contract progresses, usually measured by costs incurred to date
-
USAP Audits Explained for Mortgage Lenders and Servicers
A USAP audit is an annual attestation engagement, performed by an independent CPA under attestation standards, that reports on whether a mortgage servicer
-
When Should a Restaurant Group Hire a Fractional CFO?
A restaurant group should hire a fractional CFO when financial complexity outpaces the owner’s ability to manage it, typically once the business runs two…
-
HUD and Ginnie Mae Net Worth and Liquidity: 2026 Checklist
An FHA-approved Title II nonsupervised mortgagee must maintain a minimum adjusted net worth of $1,000,000, plus 1 percent of total FHA loan volume above
-
Grant Compliance for Behavioral Health: Avoiding Disallowed Costs
A cost charged to a federal behavioral health grant is allowable only if it is necessary, reasonable, allocable to the award, consistent with your
-
SBA Lender CPA Firm Guide: 7(a) Q of E and Valuations
How SBA lenders should work with a CPA firm on 7(a) loans: engaging firms for quality of earnings, valuations, and cleaner closings under SOP…
-
What a Custodial Account Audit Covers for Mortgage Servicers
A custodial account audit tests whether a mortgage servicer keeps borrower escrow and investor principal-and-interest funds in properly titled, federally
-
SBA 7(a) Quality of Earnings: What the New $3M Rule Requires
Starting Oct 1, 2026, SBA quality of earnings reports are required on 7(a) acquisition loans of $3M+ under SOP 50 10 8.1. See what…