Align historical accounting data with your forecast structure so actuals and projections can be compared using a consistent financial framework. Retainer Add-On Sync Historicals Into Your Forecast Monthly actual-to-forecast support keeps your existing forecast tied to the books without outsourcing ownership of the forecast itself. Soft-close actuals are synced each month and refreshed after the quarter-end hard close, giving your CFO, fractional CFO, or finance lead an updated historical base for the forecast. How it works From closed books to updated forecast. 01 Monthly soft close completed Your books are soft-closed for the month and preliminary actuals are available in the accounting system. 02 Soft-close actuals synced into your forecast Preliminary actuals are uploaded into your existing forecast file with formatting aligned to your current structure. 03 Quarterly true-up after hard close At quarter-end, the sync is refreshed using final numbers from the hard close. Monthly figures may be adjusted to reflect the completed quarterly review. 04 Mismatches flagged for your review Any data mismatches or structural issues between the accounting system and the forecast file are flagged for you to address. When a forecasted event does not occur If an event was forecasted for a closed period but did not occur, the item is flagged for direction. If no direction is provided within 7 business days, the amount is mechanically zeroed out for that closed period and is not moved to another period. The sync is then completed. This keeps closed periods tied to the finalized financial statements. This is not ongoing forecast maintenance, assumption editing, or rework. What's Included Monthly sync of soft-close actuals into your forecast file Quarterly true-up after hard close Light formatting cleanup purely for upload alignment Helper rows or tie-outs to confirm upload accuracy What's Not Included Forecast ownership, logic, or assumption editing Building, revising, or backfilling forecast files Forecast accuracy review or performance commentary CFO-level input, board prep, or strategy support Budgeting tools, what-if scenarios, or financial planning Draft, estimated, or unclosed data Integrations, APIs, or third-party forecasting tools This is a mechanical alignment step. The forecast remains fully owned and maintained by your team. Monthly updates use soft-close actuals and may be adjusted after the quarterly close is finalized. This work does not include assurance, validation, forecast ownership, or advisory services. Pricing Flat monthly pricing. Paused or resumed as needed. You know the cost before work begins. Pause or resume as needed. Per Month $350 Billed monthly in arrears Minimum Commitment Billing Cycle Overages Auto-Renews Monthly Cancellation Three Months Monthly $150/hour* Yes Anytime, no penalty *Overages may apply when a request requires additional analysis, investigation, cleanup, or manual effort beyond the standard retainer. Frequently Bought Together Clients using this service often pair it with a core package or a related add-on. Best Fit Monthly Package Accounting Execution Package Accounting Execution Package Details → Special Projects & Custom Support Add-On Details → Transaction Entry & Reconciliation Support Add-On Details → Scoped Historical Cleanup Add-On Details → Build Structure That Frees You. Designed for founders who want clean, consistent financials and the confidence to make decisions without second-guessing. If that’s what you’re building toward, I’m here. Phone (805) 410-8647 Email Brett@BrettJFedererAccounting.com Connect LinkedIn Learn More

Custom accounting policy design for companies that need documented accounting rules, consistent treatment, and financial reporting standards that can hold as the business grows. Separately Scoped Add-On Accounting Policy Architecture Technical accounting and controller-level policy support for areas such as revenue recognition, inventory costing, asset amortization, and internal controls. Each engagement produces a formally documented accounting policy built around your actual operations, tested against real transactions, and structured for management, board, auditor, or external review. The project is structured in three phases, each scoped and engaged independently. How it works Three phases. Each scoped independently. 01 Policy drafted and tested A formal accounting policy is drafted, tested against a reasonable sample of your actual transactions and workflows, and delivered as a complete draft ready for internal or external sign-off. 02 Audit and board support available If needed, support is provided for external review processes including board presentations, audit calls, and post-meeting revisions tied directly to the Phase 1 policy draft. 03 Policy implementation available When scoped, the finalized policy is applied into your accounting system through journal entries, reconciliations, and workbook configuration based on the completed policy documentation. By Phase What Each Phase Delivers PHASE 1 Policy Testing and Drafting Testing against actual transactions and workflows Policy documentation scoped to your GL Targeted meetings to refine the draft Delivery of a fully tested policy draft Concludes upon delivery of the tested policy draft. Material corrections included within 30 days. PHASE 2 Audit and Board Support Presentation prep and formatting Attendance at board meetings or audit calls Post-meeting revisions tied to Phase 1 Concludes 30 days after the last support service if no material activity toward external sign-off. PHASE 3 Implementation Journal entries and reconciliations Workbook buildout or configuration Up to 24 months of historical adjustments Internal walk-through if requested Concludes upon posting of all scoped entries and reconciliations tied to the finalized policy. What's Not Included New policies beyond the original scope Forecasting or scenario modeling Full population testing or audit-level assurance Retroactive adjustment for business model changes after drafting Ongoing maintenance or updates after delivery Onsite work All policies remain management-owned. Final approval and interpretation remain with management and/or the client’s auditor. Policies are structured under Generally Accepted Accounting Principles (GAAP) guidance using materiality considerations appropriate for the engagement. Pricing Separately scoped per engagement. Each policy project is scoped and priced based on complexity, subject area, and system structure. Phase 1 Phase 2 Phase 3 Usually starts at $6,000* Scoped separately when needed Scoped separately when needed * Final pricing depends on policy complexity, transaction volume, documentation needs, and whether implementation support is included. Simpler policies may be scoped separately. Frequently Bought Together Clients using this service often pair it with a core package or a related add-on. Best Fit Retainer Package Accounting Execution Package Accounting Execution Package Details → 1099 Preparation and Filing Add-On Details → Scoped Historical Cleanup Add-On Details → Special Projects & Custom Support Add-On Details → Build Structure That Frees You. Designed for founders who want clean, consistent financials and the confidence to make decisions without second-guessing. If that’s what you’re building toward, I’m here. Phone (805) 410-8647 Email Brett@BrettJFedererAccounting.com Connect LinkedIn Learn More

Sales and use tax registration and filing support scoped alongside your core accounting package. Filing stays connected to your books instead of managed separately. Separately Scoped Add-On Sales Tax Filing Outsourced sales tax filing support for businesses that already know where they are required to file. The service covers state registration, filing-calendar management, sales tax return preparation, approved return filing, and payment submission across applicable jurisdictions, while nexus and taxability determinations remain with you or your tax advisor. How it works From registration to filed return. 01 Registration directed by client or tax advisor Nexus determinations are made by the client or their tax advisor. The Firm registers with each state as directed and maintains active filing status. 02 Returns prepared from client records Sales tax returns are prepared from available transaction data and accounting records for each registered jurisdiction and filing period. 03 Returns reviewed and approved Draft returns are submitted for client review and approval before filing. No return is filed without sign-off. Approval may be given each filing period or set in advance for routine filings. 04 Returns filed and payment submitted After approval, returns are filed and payment is submitted through each state portal using the payment method connected to that state account. How payment works Once the return is approved, Brett J. Federer Accounting, APC submits any amount due through the applicable state portal as part of the filing process. The payment is made inside the same system used to file the return, so the amount due, payment destination, and saved banking information remain within the state portal. Brett J. Federer Accounting, APC does not store or access payment details outside that controlled system. What's Included State registration based on client direction Filing calendar and due date tracking Sales tax return preparation Return filing through state portals Payment submission through state portals Filing confirmations retained for records What's Not Included Nexus determinations or nexus monitoring Taxability, product classification, or exemption certificate determinations Sales tax audit defense or representation Payment method setup in state portals Refund claims or voluntary disclosure agreements Penalties or interest resulting from late client approval Returns are prepared from client-provided records, registrations, and tax treatment already established. Nexus, taxability, and exemption certificate determinations remain with the client or tax advisor. Pricing Separately scoped per engagement. Each engagement is scoped and priced based on jurisdiction count, filing frequency, and transaction volume. Scoping Filing Frequency Registration Auto-Renews Monthly Availability Cancellation Per client, per jurisdiction Monthly , quarterly, or annually Included Yes Active monthly clients only Anytime, no penalty Frequently Bought Together Clients using this service often pair it with a core package or a related add-on. Best Fit Retainer Package Accounting Execution Package Accounting Execution Package Details → Controller Lite Details → Financial Clarity Package Details → Accounts Receivable Support Add-On Details → Build Structure That Frees You. Designed for founders who want clean, consistent financials and the confidence to make decisions without second-guessing. If that’s what you’re building toward, I’m here. Phone (805) 410-8647 Email Brett@BrettJFedererAccounting.com Connect LinkedIn Learn More

Ready to see if it’s a fit? Share a bit about your business and I’ll follow up with next steps. Ready to Get This Figured Out? Whether it’s a slow close, changing reports, sales tax, 1099s, compliance, cleanup, or a special project, bring me the problem and we’ll figure out what needs to happen next. Book a Free 30-Minute Call Brett@BrettJFedererAccounting.com (805) 410-8647 Business Hours Monday Tuesday Wednesday Thursday Friday 9:30 am – 5:00 pm PST 9:30 am – 5:00 pm PST 9:30 am – 5:00 pm PST 9:30 am – 5:00 pm PST 9:30 am – 5:00 pm PST Available Earlier Upon Request

Fractional controller services for growing businesses where the accounting structure no longer holds up and needs stabilization, not just maintenance. Financial Clarity Package Fractional controller services to stabilize broken accounting systems Stabilize and rebuild the accounting system for long-term reliability Financial Clarity Package The Financial Clarity Package provides fractional controller services for growing companies whose accounting still operates but can no longer be relied on without additional review, correction, or explanation. It is designed for businesses that already have day-to-day bookkeeping in place but need controller-level support to stabilize reconciliations, rebuild the close, document accounting treatment, and restore reliable financial reporting. Once the accounting system is stabilized, recurring monthly and quarterly closes keep reporting consistent as the business grows. A dedicated bookkeeper is required and may be full time, part time, fractional, outsourced, or contract-based. What's Included in Financial Clarity Package Implementation 6 to 12 Months ◆ Reconciliations Untangled & Balances Corrected ◆ Historical Cleanup ◆ Close Process Rebuilt ◆ Root Cause Identified & Fixed ◆ Accounting Policies & Controls Documented ◆ Capitalization Policy, if one isn't already in place. ◆ Systems & Account Mapping Standardized ◆ Bookkeeper Classification Standards Set Every Month ◆ Monthly Soft Close ◆ Material Issues Flagged Each Month ◆ Adjusting Journal Entries ◆ Review of Bank & Credit Card Reconciliations ◆ Every Close Tracked to a Checklist ◆ Close Automation Within Your Existing Structure Every Quarter ◆ All Monthly Work, Plus: ◆ Quarterly Hard Close & Validation ◆ Key Balance Sheet & P&L Reconciliations ◆ Unusual Variances Researched & Explained ◆ Quarterly Financial Package Works alongside: AP, AR, transaction entry, 1099s, and sales tax are available as Add-Ons. Your leadership on strategy and forecasting, your bookkeeper on day to day entry, and your tax provider on filings. Need more? What Quietly Breaks What Replaces It Ad Hoc Workflows Delayed Close Unreliable History Inconsistent Numbers Founder Dependency Codified Accounting Systems Financial Clarity Package Predictable Close Defensible History Structurally Reliable System Independence Financial Clarity Package Structure Implementation & Onboarding Before work begins, access is established and the engagement is structured so the first close runs cleanly. This phase typically spans six to twelve months depending on system condition, with issues, gaps, and priorities surfaced early and addressed in sequence based on system integrity, risk, and dependency. The goal is a system that produces consistent results across reconciliations and reporting without requiring structural fixes as the business grows. The work stays focused on accounting structure and reporting integrity rather than system development, coding, operational process design, or management of staff. Recurring Services Once the system is stable, the monthly close operates as a structured, repeatable process, with books closed, cash tracked, and material variances surfaced as they appear. At quarter-end, the period is validated, adjustments are finalized, and the quarterly financial package is produced for leadership review and internal governance. A system that runs predictably and produces financials that hold under scrutiny is the measure of whether the foundation was built correctly. Onboarding Onboarding Orientation before anything moves. Before work begins, access is established, expectations are aligned, and the engagement is structured so the first close runs cleanly. What happens in this phase: Accounting system access is established Banking and financial accounts are connected Historical activity is surfaced and organized Revenue structure, billing, and contractor relationships are clarified Communication cadence and response expectations are defined If onboarding begins late in a quarter, the first full quarterly close begins the following quarter so the reporting cadence starts cleanly. What this phase is not: No restructuring or corrective work takes place yet. This phase exists to ensure the system is stable before changes begin. Establish a Reliable Baseline Address the Primary Constraint Expand Stability Across the System Monthly Execution Quarterly Validation & Financials Onboarding Establish a Reliable Baseline Establish a Reliable Baseline Stop the drift. Make the numbers hold. The accounting system is stabilized so financials stop shifting between periods and begin to hold under normal use. Reconciliations are untangled, the close structure is rebuilt, and the system is configured to produce consistent, internally reliable results. What happens in this phase: Reconciliations are untangled and material balance issues are corrected The close process is rebuilt with clear structure, timing, and review points Account mappings, configurations, and automation are standardized The system is stabilized so results remain consistent from period to period What this phase is not: Not optimization or refinement work Not a complete resolution of every issue Not a perfect system. The objective is reliability rather than precision. Everything that follows depends on what is established here. Address the Primary Constraint Expand Stability Across the System Monthly Execution Quarterly Validation & Financials Onboarding Establish a Reliable Baseline Address the Primary Constraint Address the Primary Constraint Remove the point of failure. Once the system is stable, focus shifts to the constraint preventing it from operating as designed. This phase isolates the issue and resolves it directly rather than dispersing effort across the system. What happens in this phase: The primary constraint is identified and isolated A targeted correction is defined and sequenced into the system Material variances and risks tied to the root cause are evaluated Resolution is measured against outcome, not activity What this phase is not: Not a broad cleanup Not fixing everything simultaneously Not revisiting what was established in the baseline phase Removing the constraint changes how the entire system behaves. Expand Stability Across the System Monthly Execution Quarterly Validation & Financials Onboarding Establish a Reliable Baseline Address the Primary Constraint Expand Stability Across the System Expand Stability Across the System Scale the structure. Make it hold. With the constraint resolved, the focus shifts to consistency. The standards, controls, and close structure established earlier are extended across the full accounting system so stability becomes the default. What happens in this phase: Accounting infrastructure is formalized through policies, controls, and standards Reporting structure and close outputs are standardized across periods ERP and system configurations are aligned to the established structure Bookkeeper coordination and classification standards are documented and communicated System hygiene is maintained and fragile areas are surfaced early Transition readiness is confirmed so the system holds under normal conditions What this phase is not: Not initial fixes or corrections Not a restart of baseline work Not advisory or strategic planning The system holds everywhere, not just in one place. Monthly Execution Quarterly Validation & Financials Onboarding Establish a Reliable Baseline Address the Primary Constraint Expand Stability Across the System Monthly Execution Monthly Execution It runs. With the system stable, the monthly close operates as a disciplined, repeatable process. Each month produces a consistent, internally reliable view of performance without intervention or correction. What happens in this phase: The books move through a structured monthly soft close Material items and risks are surfaced as they appear What this phase is not: Not rebuilding, corrective work, or major system changes Not a deliverable phase, no financial statements are issued The period is not locked, preserving flexibility until quarterly validation No comprehensive cleanup, policy redesign, or retrospective review of all prior activity Consistent. Predictable. No surprises. Quarterly Validation & Financials Onboarding Establish a Reliable Baseline Address the Primary Constraint Expand Stability Across the System Monthly Execution Quarterly Validation & Financials Quarterly Validation & Financials Confirm it holds. Produce Financials. At quarter-end, the system is validated, financials are finalized, and numbers move from internally reliable to usable for leadership and governance. What happens in this phase: Key accounts are reconciled and adjustments are finalized A structured validation confirms the period is fully closed Material variances are identified, understood, and documented The quarterly financial package is produced for internal use, including: Balance Sheet (year-to-date; year-to-date by month) Profit & Loss (year-to-date; year-to-date by month) Cash Flow, segment reporting, and year-to-date by quarter (available on request) What this phase is not: Not an audit, review, or assurance engagement Not real-time or on-call involvement Not forward-looking advisory work The numbers hold. The period is closed. Ongoing Communication Communication is handled through structured updates and scheduled touchpoints, not real-time messaging platforms such as Slack or Teams. Requests are handled within the established cadence and priorities of the close. Change Guidelines: Process, Policy, Procedures, Financial structure only works when ownership is clear. This framework defines how accounting changes are evaluated, approved, and carried through the system, including how system controls and decision boundaries are structured so responsibility remains clear at every stage. Within that structure, Brett J. Federer Accounting, APC may support technical accounting discussions with external auditors when relevant and within the defined scope. Broader participation, such as board or governance involvement, remains outside scope unless separately agreed. If business circumstances change, previously adopted policies may require reassessment, which is handled as a separately scoped Add-On. All work reflects professional judgment applied to available information, incorporating materiality and cost-benefit considerations. Client Ownership Management Decision Internal Implementation & Training Enforce Internally Brett J. Federer Accounting Identify Requirements Design & Recommend Changes Click a box above to learn more. Identify Requirements When a change is needed, whether surfaced by management or identified through system review, Brett J. Federer Accounting evaluates the accounting requirements involved. This includes understanding how transactions flow through the system, identifying gaps or risks, and defining what a workable, compliant structure looks like. This phase focuses on: Evaluating transaction flow and system behavior Identifying gaps, inconsistencies, or risk areas Defining requirements before any changes are made Where necessary, this may include reviewing contracts, transactions, and historical activity to determine appropriate accounting treatment based on available information and professional judgment. Analysis is based on available information and professional judgment, not a guarantee of a specific outcome. Design & Recommend Changes Once requirements are understood, a recommendation is prepared. This may take the form of a formal accounting policy, system configuration guidance, or documentation of the appropriate accounting treatment. Depending on the situation, this may include: Policy drafting or clarification System configuration recommendations Accounting treatment guidance Historical adjustment proposals where appropriate Recommendations may include defining system-level controls such as approval sequencing, required fields, monetary thresholds, and timing rules that determine when transactions are considered accounting-ready. All recommendations are advisory. Management retains full authority to accept, modify, or decline them. Management Decision Every recommendation requires a management decision before any work proceeds under that framework. This step is intentional and ensures authority remains internal. At this stage: Management decides whether to adopt, defer, or decline No structural changes are implemented without approval Direction is set before execution begins Work is performed only within the framework that management approves. This keeps ownership where it belongs and avoids unapproved changes being applied to the system. Internal Implementation & Training Once a decision is made, responsibility shifts to the client to implement and operationalize the change internally. This includes communicating updates and ensuring teams understand the new structure. This typically involves: Communicating decisions across the organization Training staff on updated processes Operating in line with the approved framework Brett J. Federer Accounting may apply approved configurations within the accounting system, including controls and structural elements, but does not manage personnel or oversee internal rollout. Responsibility for execution, internal deadlines, and adoption remains with management. Enforce Internally Ongoing compliance with adopted policies remains a management responsibility. The structure is designed to hold, but it must be followed internally to remain effective. This includes: Maintaining adherence to defined processes Meeting internal deadlines and approval requirements Reinforcing consistency over time System-level controls may support enforcement, but they do not replace internal accountability. Brett J. Federer Accounting does not monitor employee behavior, enforce compliance, or act as an escalation point. Its role is to design and apply the framework within the accounting system, while enforcement remains internal. Supported Software The Financial Clarity Package evaluates the Client's existing accounting structure, workflows, and reporting environment before structural changes are implemented. Existing systems may remain in place, be stabilized, or be restructured depending on operational findings during implementation. QuickBooks may not be appropriate for more complex implementation environments. The Firm does not assume control over cash movement, banking authority, or operational management, and any bank access is limited to read-only and download access. Supported accounting systems include: Xero Odoo Sage and similar accounting systems Pricing & Terms I believe in clean numbers — and clean pricing. Implementation (Typically 6-12 Months) Retainer Starting at $5,500 / Month Overage + $150 / Hour Recurring Services Retainer Starting at $2,400 / Month Overage + $150 / Hour Schedule a Call The not-so-‘Fine Print’ This section exists to remove surprises, not to bury terms. Additional terms may be outlined in your Engagement Agreement, which governs in the event of any conflict. Read This 🔹 Transition to Recurring Cadence Following implementation, there is a 30-day transition period before the recurring cadence fully takes over. During this time, services are billed at the recurring rate, with focused attention on confirming that system configurations, workflows, and reporting continue to operate as designed. This transition is intended to ensure continuity between implementation and ongoing service, not to extend implementation scope or introduce new accounting policies or process redesign. If additional work outside the defined scope is identified during this period, it is addressed through a separately scoped Add-On. 🔹 Hourly Overages What They Are Overage hours provide a simple way to handle work that goes beyond the monthly package scope but still relates to the package already in place. They keep the engagement flexible when a month requires more time than the standard package is designed to cover How They Are Billed Overage time is tracked in 30-minute increments, rounded up, summarized, and billed the following month at $150/hour. Requests are handled within normal business capacity and prioritized alongside recurring client commitments. 🔹 Retainer vs. Overage Hours vs. Add-Ons Retainer If it is about work already being performed, it is usually included. Routine questions, clarification, and meetings about work already being performed in the package are included. You should not feel like every normal question starts a timer. Overage Hours If it adds time to the existing package work, it may be overage time. Applies when a request extends beyond the normal close cadence but still relates to work already being performed. This may include analysis, research, deeper review, extended reconciliation work, meetings that require preparation or additional work, or other close-related support beyond the normal monthly scope. They may also apply when the close itself requires unusual time due to abnormal complexity, higher-than-normal activity, or issues that surface during review and require additional work before the records can be closed properly. Add-Ons If it needs its own scope, it is treated separately. Applies when the request is a separate service area, larger project, or defined deliverable that needs its own scope before work begins. 🔹 Communication & Support How communication works Communication is integrated into each retainer engagement as part of the structured workflow. This includes clarification of work performed and communication necessary to support the close process and maintain consistency within the scope of the package. What’s included Questions or discussion points addressed within the existing workflow are incorporated into the engagement. This includes straightforward clarification and context related to work already being performed. Communication channels Communication occurs via email and scheduled meetings. Slack, Microsoft Teams, text messaging, and other real-time platforms are not used for ongoing support. Response timing Responses are provided in a timely manner based on complexity and current execution demands. When overages apply Requests that require additional analysis, research, or work beyond the structured workflow are addressed as hourly overages. See Hourly Overages section above for details. 🔹 Bookkeeper Disruption & Continuity If your bookkeeper leaves, changes, or performance drops and your books become unreliable, your monthly package temporarily adjusts to 150%. This adjustment applies during disruption and ends once workflows are stable. Clients will be notified when triggered. Short-Term Accounting Support may be elected instead when no accounting staff is in place. See details under Special Projects & Custom Support. Reference Only 🔹 Onboarding Billing Standards The monthly implementation retainer is billed as a fixed fee and is not itemized by hours. Hourly overage is based on tracked time when workload exceeds the scope supported by the retainer in a given month. During implementation, only hourly overage is summarized on invoices. Time during implementation is tracked in 30-minute increments, rounded up. Time is summarized at a high level (e.g., policy setup, workflow testing, documentation) to keep invoices clear and predictable. To avoid billing surprises, no more than 10 billable hours per client per day apply during the implementation phase. 🔹 Billing Mechanics Invoicing & Timing Payment is due within fifteen (15) days. Services may be paused for non-payment. Implementation & Onboarding retainers and fixed-scope recurring packages are billed in advance as monthly invoices, beginning upon engagement start and thereafter at the start of each calendar month. When Implementation & Onboarding begins mid-month, the initial implementation invoice is prorated based on the calendar start date. All subsequent implementation months and all recurring services are billed at the full monthly rate. Any Implementation & Onboarding hourly overages or Recurring Services Overage Hours incurred are billed on the following month’s invoice. Implementation Term The Implementation & Onboarding phase is structured as a minimum six (6) month term and culminates in a transition to fixed-scope recurring services. This reflects the time required to stabilize systems, establish a consistent close, and complete the transition. Onboarding is temporary by design but subject to the minimum term outlined above. Extensions beyond the 6–12 month goal are determined at my discretion based on scope and progress. Implementation concludes when the system operates predictably across multiple close cycles without structural intervention. Scope & Third-Party Costs Services cover professional accounting services only and do not include third-party software subscriptions.Client-facing accounting platforms are licensed and paid for directly by the client, with access provided through advisor roles or client-created credentials. Pricing Alignment Pricing reflects the structure and complexity of your accounting environment at the time of onboarding. If that structure evolves over time, pricing may adjust to remain aligned with the level of support required. 🔹 Annual January Rate Adjustment Retainer rates increase by 5% each January to account for inflation and continued system upkeep. Clients who begin or convert into this package during Q3 or Q4 are excluded from the immediately following January adjustment. Their first increase occurs the next January, with annual January adjustments applying thereafter. Rate adjustments are automatic and apply only to future billing periods. Services may be canceled under the terms above if the engagement is no longer a fit. 🔹 Client Responsibility Clients are expected to provide timely cooperation and access to records. Delays may extend onboarding. If information is withheld or access is restricted, services may be paused. Persistent delays or unresponsiveness may result in paused service or early termination. 🔹 If It’s Not for You Initial 30-Day Fit Period Leave anytime. Either party may terminate the engagement immediately by providing written notice. Services conclude immediately. Services end when written notice is received unless both parties agree in writing that specific open work will continue. No termination fees. Any invoice already issued for the current billing period remains due as billed, but no termination fee applies. Transition support included. Reasonable transition and disengagement services directly related to the engagement are included at no additional charge . Additional work is billed separately. Work requested beyond the included package scope continues to be billed at the applicable hourly overage rate. After the Initial Fit Period 30 days' notice. Either party may terminate the engagement by providing 30 calendar days' written notice. Fees are fixed for the notice period. If you request that active work conclude earlier, the full 30-day notice period remains billable. Transition support included. Reasonable transition and disengagement services directly related to the engagement are included at no additional charge. Additional work is billed separately. Work requested beyond the included package scope during the notice period, or after active work has concluded, will be billed at the applicable hourly rate. Proration is straightforward. Any portion of the notice period extending into the following month is prorated using a standardized 30-day month. Frequently Bought Together Clients often pair this package with one or more compatible Add-Ons. Best Fit Add-On Transaction Entry & Reconciliation Support Transaction Entry & Reconciliation Support Add-On Details → Accounts Payable Support Add-On Details → Accounts Receivable Support Add-On Details → Sales Tax Filings Add-On Details → You’re the expert at what you do. Let me keep the financials stable so you can keep building. Behind every clean report is one consistent system, built to scale with you, not slow you down. Questions About Accounting System Rebuilds and Financial Clarity If your accounting foundation is in place but the close feels harder to trust than it should, these questions are for you. 🔹How do I know if my accounting system needs to be rebuilt or just cleaned up? Cleanup addresses isolated errors that can be corrected without changing how the system works. A rebuild addresses the structure that produced those errors in the first place. The clearest signal is repetition. If the same problems keep resurfacing after corrections, the system itself is the issue. The Financial Clarity Package is designed for that scenario, replacing reactive fixes with a structure built to hold as the business grows. 🔹What actually happens during an accounting system rebuild? Implementation begins with stabilizing the foundation. This includes untangling reconciliations, defining close mechanics, rebuilding workflows, and establishing reporting structure. Known issues are surfaced early, prioritized, and addressed in sequence based on system integrity and dependency order. The goal is a system that behaves predictably across close cycles without requiring structural intervention. Once stable, the engagement transitions into ongoing controller-level close support. 🔹How long does it take to rebuild an accounting system? A full accounting system rebuild typically takes six to twelve months depending on the complexity of the existing structure and the volume of issues that need to be resolved. The Financial Clarity Package is structured around that timeline, with a minimum six-month implementation term followed by a transition into recurring support once the system operates consistently on its own. 🔹Is QuickBooks or Odoo the right platform for a growing business? QuickBooks works well at early stages but tends to show structural limitations as close complexity and reporting requirements increase. Odoo is a common destination for growing businesses, but an ERP migration does not automatically resolve accounting structure problems. The accounting side still needs to be stabilized before clean execution can follow. The Financial Clarity Package addresses that layer regardless of platform and can work alongside or after an ERP transition where the accounting structure was not fully resolved. 🔹What types of companies hire the Financial Clarity Package? The Financial Clarity Package is designed for growth-stage businesses where the accounting system is no longer holding up under scale. This typically includes companies with increasing transaction volume, expanding operations, or more complex reporting needs where financial results require ongoing correction, reconciliation, or explanation to be trusted. It is most commonly used by companies that already have a bookkeeper but need the underlying accounting structure rebuilt so results become consistent and reliable. 🔹When is the right time to engage a controller-level accounting service? The right time is when financial reporting stops being dependable. This often shows up as delayed closes, numbers that require explanation before they can be used, or recurring issues that corrections do not resolve. At that point, the need is no longer additional bookkeeping. It is a structured accounting system with defined close mechanics and reporting consistency. That is the role of controller-level support. For a broader breakdown of when businesses hire controller-level accounting support, see our Controller Services page. 🔹Why are my books wrong even with a bookkeeper? A bookkeeper maintains transactions but does not typically own the close process or the structure behind it. When the accounting system was never designed to produce consistent results at scale, errors accumulate not because of effort, but because there is nothing holding the system to a standard. Correcting individual entries without addressing the close mechanics and underlying system structure allows the same problems to keep resurfacing. The Financial Clarity Package rebuilds that foundation through a defined implementation and recurring retainer structure. When the work needs to remain adaptable across cleanup, policies, stabilization, close support, reporting, or execution, flexible ongoing accounting support may be the better standalone engagement. 🔹Why don’t my financial statements match my bank account? A mismatch between financial statements and bank accounts usually points to reconciliations that were skipped, partially completed, or never properly closed across periods. This is a structural problem, not just a math error. The Financial Clarity Package addresses these gaps during implementation by untangling existing reconciliations and rebuilding the close process so results are internally consistent and defensible going forward. 🔹Why do my numbers change after closing the books? Numbers that shift after closing usually indicate the period was never fully locked or that post-close adjustments are being made without a structured review process. Over time this makes period-over-period comparisons unreliable and erodes confidence in reporting. The Financial Clarity Package establishes a close architecture with defined review points and a hard close at quarter end so periods stay locked and results stay stable. 🔹What does it cost to rebuild an accounting system for a small business? The Financial Clarity Package structures an accounting system rebuild as a monthly implementation retainer rather than a fixed project fee, which keeps costs predictable and tied to actual progress. Implementation starts at $5,500 per month with a minimum six-month term, reflecting the time required to stabilize the system, establish a consistent close, and transition into ongoing support. 🔹What is the difference between a controller and an accountant for a growing business? An accountant typically focuses on compliance, income tax preparation, and historical reporting. A controller focuses on the system that produces financial information: the close process, reporting structure, and internal controls that determine whether numbers are reliable in the first place. A bookkeeper maintains the day-to-day records beneath both. For growing businesses, the gap that shows up most often is at the controller level, where financial reporting starts requiring constant correction or explanation rather than functioning as a dependable management tool. 🔹How do I choose the right controller-level support for a growing business? The right fit is not defined by where the engagement comes from, but by what the role actually owns. If the work centers on maintaining existing tasks, the underlying issues tend to persist. If it centers on close mechanics, reporting consistency, and system structure, the numbers begin to hold on their own. For growing businesses, that distinction shows up quickly. One approach keeps things moving. The other builds a system where results stay reliable without constant intervention. The difference is visible in how the close runs, how reports are produced, and whether leadership can rely on the numbers without second-guessing them. For a broader view of how controller-level support fits within the full accounting structure, see the Services Overview . Financial Clarity, One Post at a Time 1 2 3 Build Structure That Frees You. Designed for founders who want clean, consistent financials and the confidence to make decisions without second-guessing. If that’s what you’re building toward, I’m here. Phone (805) 410-8647 Email Brett@BrettJFedererAccounting.com Connect LinkedIn Book a Call

Custom accounting projects scoped around specific needs that fall outside standard packages and require a tailored accounting engagement. Separately Scoped Add-On Special Projects & Custom Support Short-term controller and accounting project support for businesses that need experienced accounting capacity for a defined need. Engagements can cover interim controller support, ERP transitions, workpapers and support schedules, compliance filings, accounting controls, workflow rebuilds, and other defined accounting projects that do not fit a standard recurring package. How it works From request to defined deliverable. 01 Project or request identified A need comes up that does not fit into an existing service area or add-on. The request is submitted for review. 02 Scope and estimate defined The project is reviewed and scoped with a defined deliverable, timeline, and pricing structure before work begins. 03 Work completed within scope The project is completed within the agreed scope. Any material changes to scope are discussed and agreed upon before proceeding. 04 Deliverables provided for review Final output is delivered for review and confirmation. The project concludes upon delivery of the agreed deliverables. May Include Insurance renewal packages, responses, or RFIs Multi-entity control framework builds Select state and federal compliance filings Accounting control documentation Rebuilding approval logic or paperless workflows ERP migration, upgrade, or accounting platform transition support Custom reporting or internal documentation Interim Controller support (3-month maximum) Workpapers and support schedules for income tax or audit teams Other controller-level projects scoped on a case-by-case basis What's Not Included CFO-level advisory or investor support Forecasting or scenario modeling Income tax preparation, advisory, or filings Audit, review, or assurance services Payroll processing Staff management, training, or supervision Onsite work Work covered by another add-on or package Pricing Separately scoped per engagement. Each project is scoped and priced based on complexity, deliverables, and timeline. Scoping Pricing Structure Scope Changes Availability Per project Fixed fee or hourly Agreed upon before proceeding Active monthly clients only Frequently Bought Together Clients using this service often pair it with a core package or a related add-on. Best Fit Monthly Package Controller Lite Controller Lite Details → Sync Historicals Into Your Forecast Add-On Details → Accounting Policy Architecture Add-On Details → Scoped Historical Cleanup Add-On Details → Build Structure That Frees You. Designed for founders who want clean, consistent financials and the confidence to make decisions without second-guessing. If that’s what you’re building toward, I’m here. Phone (805) 410-8647 Email Brett@BrettJFedererAccounting.com Connect LinkedIn Learn More

Accounting add-on services for companies that need targeted execution, cleanup, filings, or policy support alongside their core controller-level package. ADD-ON SERVICES Add Targeted Accounting Support Where You Need It. Add-On Services cover specific accounting needs outside a core package. Some are available as standalone hourly services, while others attach to an active retainer or are scoped separately. Hourly Add-Ons Hourly Add-Ons These services attach to an active retainer and are billed based on the hours used. They can be added or dropped month to month as needs change. Per selected add-on $150/ hour Accounts Payable Support Details → Accounts Receivable Support Details → Scoped Historical Cleanup Details → Retainer Add-Ons Sync Historicals Into Your Forecast Details → Transaction Entry & Reconciliation Support Details → 1099 Preparation and Filing Details → Retainer Add-Ons These run alongside your core package on a recurring cadence. Predictable scope, predictable billing. Pricing Varies by add-on Separately Scoped Add-Ons Separately Scoped These engagements don't fit a fixed template. We scope them together and price based on complexity and timeline. Pricing Scoped per project Accounting Policy Architecture Details → Sales Tax Filings Details → Special Projects & Custom Support Details → Build Structure That Frees You. Designed for founders who want clean, consistent financials and the confidence to make decisions without second-guessing. If that’s what you’re building toward, I’m here. Phone (805) 410-8647 Email Brett@BrettJFedererAccounting.com Connect LinkedIn Learn More

Controller-level accounting for SaaS, RaaS, and technology companies outgrowing basic bookkeeping, built from Series C AI robotics startup experience. Controller-Level Accounting for Tech Companies For SaaS, RaaS, and technology businesses where revenue, systems, inventory, and reporting are getting more complex. Without Controller-Level Structure Revenue recognition is inconsistent Commission accounting is inconsistent Deferred revenue lacks support Deployment costs are unclear Inventory records drift Month-end close takes too long Leadership questions the numbers Capitalized software is improperly tracked BOM costing is outdated or missing Board questions catch leadership off guard With Controller-Level Structure Revenue recognition follows ASC 606 Commission accounting follows ASC 340-40 Deferred revenue is reconciled Deployment costs are tracked Inventory records are reviewed Month-end close follows a defined process Capitalized software costs are accurate Leadership trusts the numbers BOM costing is maintained and accurate Reporting supports leadership discussions Want to talk through how this structure would work inside your business? Click the trees below. Because clarity, like a forest, is built one strong root at a time. Where Tech Accounting Breaks Technology accounting usually breaks when revenue, contracts, systems, hardware, and reporting all become more complex at the same time. Revenue and Contract Terms Subscriptions, milestones, implementation fees, discounts, renewals, and bundled deliverables can all affect how revenue should be reviewed, supported, and recognized. Commissions & Deferred Revenue Sales activity creates accounting consequences. Commission costs, deferred revenue, contract balances, and revenue schedules need to tie back to the underlying agreements, billing activities, and the general ledger. Hardware, Inventory, & Deployments For RaaS and hardware-enabled technology companies, costs may move through inventory, deployment activity, capitalization, and COGS before leadership can see reliable margin reporting. Close and Reporting When the month-end close depends on memory, manual tracking, or unsupported schedules, leadership may get numbers late, with questions that should have been resolved before reporting. Built From Actual Tech Company Experience This page comes from years of experience as Controller at an AI robotics startup that manufactured its own robots, built its own software internally, and operated on both SaaS and RaaS revenue models The accounting involved complex multi-year contracts, hardware costs, inventory, commissions, investor reporting, and Series C financing support all moving at the same time. That environment required more than basic bookkeeping. Revenue had to connect back to contracts. Hardware costs had to connect back to inventory. Commissions had to make sense against how revenue was earned. Reporting had to hold up for leadership, investors, and the close. That experience is what shaped the structure shown here. ASC 606 (Revenue Recognition) Developed the company’s first ASC 606 revenue recognition policy to support SaaS, RaaS, hardware, and contract complexity. Commissions & Deferred Revenue Built prepaid, accrued, and commission expense recognition rules into the same ASC 606 policy, keeping deferred revenue and commission accounting aligned with GAAP. Costing BOM Built and maintained a costing bill of materials with the outsourced CFO, strengthening inventory tracking and closing gaps in hardware and deployment cost visibility. 16 → 2 Days to close the books Reduced the month-end close cycle from 16 business days to 2 business days through stronger reconciliations, process ownership, and close discipline. Why it costs less to work with me Full-Time Controller Brett J. Federer Accounting, APC Typically active within days No payroll taxes, benefits, or PTO No recruiting or onboarding costs Cancel with 30 days’ notice Illustrative comparison based on current California Controller and Assistant Controller compensation, plus typical employer payroll taxes, benefits, and paid time off. The Full Scope of Support Delivered through monthly packages, Add-Ons, or Hourly Support, depending on what you need. Controller Level ◆ Monthly Soft Close ◆ Quarterly Hard Close ◆ Adjusting Journal Entries ◆ Key Balance Sheet & P&L Reconciliations ◆ Unusual Variances Researched & Explained ◆ Financial Reporting Package ◆ Close Checklists & Automation Hands-On Execution ◆ Accounts Payable Batches ◆ Customer Invoicing ◆ Transaction Entry & Coding ◆ Bank & Credit Card Reconciliations ◆ General Ledger Maintenance ◆ W-9 Collection & 1099 Filing Projects & Specialized Work ◆ Historical Cleanup ◆ Sales Tax Registration & Filings ◆ Accounting Policies & Documentation ◆ Audit & Tax Support Schedules ◆ Forecast-to-Actual Updates ◆ System Transitions & Special Projects Works alongside: Compare the packages below, or book a free call. Your leadership on strategy and forecasting, and your tax provider on income tax filings. Not sure where to start? What I Take Off Your Plate Choose the engagement model that fits how your accounting needs operate. Fixed-price retainers provide defined recurring scope and predictable monthly pricing, while Hourly Accounting Support provides an adaptable ongoing relationship billed based on time incurred. Retainer Controller Lite Package Maintain the System through Monthly Closes Monthly Soft Close Material Issues Flagged Adjusting Journal Entries Quarterly Hard Close Key Account Reconciliations Variance Research Quarterly Financial Package (Internal Use Only) Capitalization Policy Explore Details Monthly Retainer Financial Clarity Package Build and Stabilize the System plus monthly closes Everything in Controller Lite, plus: Historical Cleanup Close Process Rebuilt Accounting Policies & Controls Explore Details Monthly Retainer Accounting Execution Package Operational execution plus monthly closes Everything in Controller Lite, plus: Accounts Payable Accounts Receivable Transaction Entry Bank & Card Reconciliations 1099 Preparation & Filing Explore Details Monthly Retainer Need Something Extra? Explore targeted accounting support for specific needs, including AP/AR, transaction entry and reconciliations, sales tax filings, 1099s, and historical cleanup. Explore Add-Ons Hourly Hourly Accounting Support Flexible ongoing accounting support as priorities evolve. Any Controller Lite Package Work Any Financial Clarity Package Work Any Accounting Execution Package Work Any Add-On or Other Special Project Work Explore Details Hourly · As Scoped Build Structure That Frees You. Designed for founders who want clean, consistent financials and the confidence to make decisions without second-guessing. If that’s what you’re building toward, I’m here. Phone (805) 410-8647 Email Brett@BrettJFedererAccounting.com Connect LinkedIn Learn More

I built this firm for founders who want financial structure that lasts — not just fixes. Calm, clear, and quietly built to hold. The Architect Behind the Calm Your accounting should not get harder as you grow. A steady close and clear financial structure keep the numbers from owning you. 10+ Years in accounting and financial operations 16 → 2 Month-end close reduction in days 20,000 Printed pages eliminated monthly PERSONAL STORY I know firsthand what it feels like to be the one holding everything together. I spent years as the person responsible for every number, every reconciliation, every deadline. I was the one making sure nothing fell through the cracks while everyone else moved on to the next thing. At a high growth, AI powered SaaS and Robotics startup that raised through Series C, I ran the entire accounting function solo. Accounts payable. Accounts receivable. Payroll accounting. Bank reconciliations. Sales tax filings. Revenue recognition under ASC 606. Forecasting. Audit prep. Investor reporting. All of it, often with limited tools and expectations that never slowed down. Before that, I was inside a global enterprise food company with teams across North America and around the world. That's where I designed and rolled out a fully paperless accounting system, taking over 40 employees digital across every North American location. The team came to call it "Brett's Paperless Project." So you can say I arrived at this work from my own deep time in the trenches. My training and experience span controllership, financial reporting, systems design, and close management. My core focus is on structure, and more importantly, building the kind of financial foundation that lets founders stop worrying and start breathing. That's what I bring to this firm, and it's what I deliver inside every engagement. My Belief: You started your company because you're good at something. Really good. Good enough to bet on yourself and build around it. Not to manage an accounting month-end close. But the accounting has a way of finding you anyway. It starts small. Then the numbers start touching everything. Hiring. Cash. Growth. Peace of mind. And before you know it, you're spending more time inside the books than inside the business you built. And that makes sense. When a business is actually working, the financials get heavier. That's just what growth does. But you shouldn't have to carry it. You built something real. The accounting should hold that up, not hold you back. When the structure underneath is right, you stop thinking about it. The close happens. The reports hold up. And you go back to doing the thing you were already great at before any of this started. Your accounting should not own you. Structure now. Freedom later. Beyond the numbers. I'm not here to scale an empire. I work with a small, intentional group of founders at a time because clarity dies in chaos. I live in a place that's dry and hot most of the year, but I feel most at peace in two kinds of places: forests and dense green life that help me reset, and places like Wailea, Maui, where everything just slows down. They're different, but they create the same feeling for me. That longing for calm isn't just personal. It's what shaped this firm. Every system I build is meant to create that same feeling: space, clarity, and the kind of confidence you can finally breathe in. Discovery Call Financial Clarity, One Post at a Time 1 2

A short introduction from Brett J. Federer, CPA, explaining the outsourced controller-level accounting support Brett J. Federer Accounting provides for cleaner books, stronger closes, and reliable financials. A Note from Brett J. Federer, CPA A quick hello, a little about who I am and the kind of work I might be able to help you with. Without Controller-Level Structure Accounting absorbs leadership time Close cadence drifts Reports require interpretation Accounting close has no owner Historical issues keep resurfacing No documented accounting policy Decisions require digging ERP conversion left the books worse Forecast and actuals never align 1099s filed late, wrong, or not at all With Controller-Level Structure Leadership stays above the accounting Close runs on a defined cadence Reports are structured for clarity Accounting close has an owner Historical issues are scoped and addressed Accounting policy formally documented Decisions rest on stable numbers Accounting side of ERP is stabilized Actuals sync into your forecast monthly 1099s prepared and filed on schedule The Full Scope of Support Delivered through monthly packages, Add-Ons, or Hourly Support, depending on what you need. Controller Level ◆ Monthly Soft Close ◆ Quarterly Hard Close ◆ Adjusting Journal Entries ◆ Key Balance Sheet & P&L Reconciliations ◆ Unusual Variances Researched & Explained ◆ Financial Reporting Package ◆ Close Checklists & Automation Hands-On Execution ◆ Accounts Payable Batches ◆ Customer Invoicing ◆ Transaction Entry & Coding ◆ Bank & Credit Card Reconciliations ◆ General Ledger Maintenance ◆ W-9 Collection & 1099 Filing Projects & Specialized Work ◆ Historical Cleanup ◆ Sales Tax Registration & Filings ◆ Accounting Policies & Documentation ◆ Audit & Tax Support Schedules ◆ Forecast-to-Actual Updates ◆ System Transitions & Special Projects Works alongside: Compare the packages below, or book a free call. Your leadership on strategy and forecasting, and your tax provider on income tax filings. Not sure where to start? What I Take Off Your Plate Choose the engagement model that fits how your accounting needs operate. Fixed-price retainers provide defined recurring scope and predictable monthly pricing, while Hourly Accounting Support provides an adaptable ongoing relationship billed based on time incurred. Retainer Controller Lite Package Maintain the System through Monthly Closes Monthly Soft Close Material Issues Flagged Adjusting Journal Entries Quarterly Hard Close Key Account Reconciliations Variance Research Quarterly Financial Package (Internal Use Only) Capitalization Policy Explore Details Monthly Retainer Financial Clarity Package Build and Stabilize the System plus monthly closes Everything in Controller Lite, plus: Historical Cleanup Close Process Rebuilt Accounting Policies & Controls Explore Details Monthly Retainer Accounting Execution Package Operational execution plus monthly closes Everything in Controller Lite, plus: Accounts Payable Accounts Receivable Transaction Entry Bank & Card Reconciliations 1099 Preparation & Filing Explore Details Monthly Retainer Need Something Extra? Explore targeted accounting support for specific needs, including AP/AR, transaction entry and reconciliations, sales tax filings, 1099s, and historical cleanup. Explore Add-Ons Hourly Hourly Accounting Support Flexible ongoing accounting support as priorities evolve. Any Controller Lite Package Work Any Financial Clarity Package Work Any Accounting Execution Package Work Any Add-On or Other Special Project Work Explore Details Hourly · As Scoped Build Structure That Frees You. Designed for founders who want clean, consistent financials and the confidence to make decisions without second-guessing. If that’s what you’re building toward, I’m here. Phone (805) 410-8647 Email Brett@BrettJFedererAccounting.com Connect LinkedIn Learn More