审计及鉴证服务

Our auditors leverage sophisticated software to identify meaningful insights hidden in your business’s financial data, before translating these into strategic recommendations that help you move your business forward.

您对我们团队的期望:

• 以个性化的方式提供专业服务
• 警惕，注重细节的准确性和领先的行业专业知识
• 精心策划和协调的交付
• Proficiency in the use of artificial intelligence (we use MindBridge Ai)
• 使用包括IDEA®数据分析软件在内的技术提高效率, Smartsheet™, Sharefile™ and CaseWare

We also have extensive experience in mergers and acquisitions — working hand-in-hand with management, buyers, sellers and third-party advisors to ensure you are informed at every step of the process. Our support begins with the acquisition and carries over into sell-side due diligence. This approach helps us to keep deal-related matters at the forefront of your audit each year.

In all of our work, we take a forward-thinking approach designed to keep you prepared and minimize surprises. Above all, we value long-term client relationships that allow us to truly know and understand each other — because like we said, 这不仅仅是关于数字.

We tailor our audit approach to the needs and characteristics of each client and invest time to become familiar with each client’s business and accounting systems.

	Preparation & Planning: LBMC’s service model begins with detailed planning and agreed to timelines to ensure that deadlines and expectations are met. LBMC commits to meeting with our clients on a monthly or quarterly basis.
	Collaboration: The LBMC audit team partners with you as an extension of your own internal resources, 不仅仅是一个服务团队, 而是作为你企业运营的顾问.
	Responsiveness: 作为你们内部资源的延伸, the LBMC audit teams are committed to providing timely and accurate solutions and are able to pivot quickly to meet the needs of your business.

LBMC provides audit services for insurance companies that prepare financial statements in compliance with U.S. GAAP或法定会计原则, 满足客户的监管需求, 同时利用技术和专业知识来简化流程. 审计方法是为每个客户量身定制的, with meticulous planning, collaboration, 以及对回应的承诺, 从而获得卓越的客户体验.

新会计准则即将对私营公司生效

非公有制主体新会计准则, 在2023年度财务报表中生效, are summarized herein. These effective dates correspond to the deferral of certain major standards outlined in ASU 2019-10.

Calendar year-end nonpublic entities will prepare their annual 2023 financial statements reflecting standards that took effect in 2023. Nonpublic entities that report on a calendar year adopt the credit losses (ASC 326金融工具信用损失的计量, 及相关修订)标准于一月一日生效, 2023, 年度报告日为12月31日, 2023.

金融工具-信用损失

• ASU 2016-13金融工具信用损失的计量
  For non-SEC filers, 该标准对12月15日以后开始的财政年度有效, 2022, 包括这些财政年度内的过渡时期.
• ASU 2018-19金融工具信用损失的计量
  The amendments in this ASU must be adopted concurrently with ASU 2016-13.
• ASU 2019-04, Codification Improvements
  The amendments for Topics 1, 2, and 5 in this ASU must be adopted concurrently with ASU 2016-13
• ASU 2019-05定向过渡救济
  The amendments in this ASU must be adopted concurrently with ASU 2016-13
• ASU 2019-10, Effective Dates
  The amendments in this ASU must be adopted concurrently with ASU 2016-13
• ASU 2019-11, Codification Improvements to Topic 326, Financial Instruments-Credit Losses
  The amendments for Topics 6 and 7 in this ASU must be adopted concurrently with ASU 2016-13. 该ASU的所有剩余修正案应该已经生效.
• ASU 2020-03金融工具的法典化改进
  The amendments in this ASU must be adopted concurrently with ASU 2016-13
• ASU 2022-02问题债务重组和过时的信息披露
  The amendments in this ASU must be adopted concurrently with ASU 2016-13

asc405 -50，负债供应商财务计划

• ASU 2022-04，供应商财务计划义务披露
  适用于12月15日以后开始的财政年度, 2022, 包括这些财政年度内的过渡时期, 除了需要前滚信息的修改, 在12月15日之后开始的财政年度有效, 2023.