Technical Accounting and SEC Reporting Advisory

At Emerytus Advisors, technical accounting and SEC reporting are core to our mission. Founded by former FASB and Big Four leaders, we serve middle market companies-from sponsor-backed to public registrants-facing complex regulatory demands and heightened scrutiny.

Our Technical Accounting and SEC Reporting advisory solutions help CFOs, Controllers, and audit committees navigate evolving standards, resolve technical issues, and deliver clear, defensible financial reporting. Whether addressing revenue recognition, purchase accounting, restatements, or SEC comment letters, our work is rigorous, practical, and built for credibility.

We don't just strive to hire well-we strive to hire the best. Our team is composed of market-leading professionals with deep expertise and a proven ability to translate complexity into clarity.

With Emerytus, you gain more than technical guidance-you gain a trusted partner committed to accuracy, transparency, and trust in every disclosure.

"The slightest negligence may ruin all." - Cicero

Common challenges

  • Debt and Equity Classification
    • convertibles, preferred stock, warrants, embedded derivatives)
  • Revenue Recognition (ASC 606)
    • variable consideration, performance obligations, contract modifications)
  • Business Combinations and Purchase Accounting (ASC 805)
    • contingent consideration, pushdown accounting, asset valuation)
  • Stock-Based Compensation (ASC 718)
    • performance awards, modifications, liability vs. equity classification)
  • Impairment Testing
    • goodwill, long-lived assets, triggering event assessments)
  • SEC Reporting and Disclosure Requirements
    • MD&A, non-GAAP measures, comment letter responses, S-1/10-K/8-K filings

Ways we can help

  • Technical accounting memorandums
  • SEC comment letter response support
  • Accounting position papers for auditors and boards
  • Purchase accounting models and step plans
  • SEC filing support
  • Restatement and Error Correction Documentation
  • Audit and Disclosure readiness packs