# White-label technical accounting support for accounting and audit firms

Canonical: https://finbryn.com/us/services/for-accounting-firms/white-label-technical-accounting-support

Finbryn provides white-label technical accounting support for accounting and audit firms, drafting ASC research memos, workpapers and position papers under the firm's name for the firm's CPA or engagement partner to review, adopt and sign. AICPA's SQMS No. 1 took effect December 15, 2025 and widens a firm's quality management to cover the service providers it relies on.

Technical accounting questions arrive in clusters. One client closes an acquisition, another grants options, a third converts a note, and the partner who knows ASC 805 is already booked. Finbryn drafts the research and the memo so the firm's professional starts from a draft instead of a blank page.

The work is delivered under the firm's name. Finbryn sends the memo, the workpaper and the support files in the firm's template, and the firm's professional reviews, changes, adopts and signs. Finbryn does not contact the client unless the firm asks and does not present itself as the author of the firm's conclusions. Each draft arrives with its sources and open questions listed, and timing is agreed per question against the firm's own deadline.

Typical topics, with the IFRS counterpart beside each US GAAP one: business combinations under ASC 805 (IFRS 3), stock compensation under ASC 718 (IFRS 2), leases under ASC 842 (IFRS 16), revenue under ASC 606 (IFRS 15), convertible notes and SAFEs, goodwill and long-lived asset impairment under ASC 350 and 360 (IAS 36), and US GAAP to IFRS bridges for subsidiaries. The pages on [technical accounting memos](/services/technical-accounting-advisory/technical-accounting-memos-position-papers) and [purchase accounting](/services/technical-accounting-advisory/purchase-accounting-ppa-asc-805-ifrs-3) describe the same work from a company's side. This page is for firms, and it also covers [white-label bookkeeping](/services/for-accounting-firms/white-label-bookkeeping) and [auditor-side actuarial review](/services/actuarial-services/auditor-specialist-actuarial-review-for-firms) as the other firm-facing capacity.

One boundary matters more than the rest. Work is delivered under the firm's name for the firm's CPA or engagement partner to review, adopt and sign. Finbryn does not sign engagements and will not draft a memo for an engagement where the firm would be auditing Finbryn's own work.

What you get: Technical research memos with codification references, delivered in the firm's template; Position papers and supporting calculations for the firm's professional to review and adopt; Disclosure checklists and US GAAP to IFRS differences schedules; Technical review notes for the firm's audit team on a position management took, where we did not prepare it and do no other work for that audit client; A scope letter, confidentiality agreement and prepared-by log for the firm's quality management file

Software we work in: Excel, Microsoft Word, FASB Accounting Standards Codification

## What technical accounting work can a firm white-label?

Six kinds of work fit this service. The right-hand column shows who concludes, because the firm always does.

| Work | What the firm receives | Who concludes |
| --- | --- | --- |
| Research memo on one question | A draft with the facts, the literature, the options and a recommended treatment | The firm's technical partner |
| Position paper for a client | A client-ready draft in the firm's template | The firm's engagement partner |
| Supporting calculation | A workpaper with the schedule, tie-outs and the firm's tickmark legend, such as an option expense schedule or an ASC 842 modification | The firm's reviewer |
| Disclosure checklist | A completed draft with codification references | The firm's reviewer |
| Differences schedule | US GAAP to IFRS differences for a subsidiary reporting to a foreign parent | The firm's reviewer |
| Review notes | Technical comments on a client's own draft memo, for the firm's audit or review team | The firm's audit partner |

Where a memo depends on a fair value, the value comes from management or its valuation specialist. Finbryn supplies no valuation opinion.

## How is independence handled when the firm audits the client?

Independence belongs to the firm and stays with the firm. Outsourcing the drafting does not move it. For nonattest services to an attest client, the AICPA Code's general requirements (ET 1.295.040) call for the client to assume all management responsibilities, oversee the service by designating an individual with suitable skills, knowledge or experience, evaluate the adequacy and results of the service and accept responsibility for the results. If the firm is the provider of record, those safeguards apply to its work, whoever helps draft it.

That is why the limit above is written the way it is. Finbryn will not draft a memo where the firm would then audit Finbryn's own work. The table shows how that plays out.

| Situation | Fit |
| --- | --- |
| An advisory or consulting client the firm does not audit | Offered |
| A technical read for the firm's audit team on a position management took, where Finbryn did not prepare it and does no other work for that audit client | Offered, once the firm records the people on the read under its independence policy |
| Supporting calculations for the firm's client advisory work, or tax workpapers that a PTIN-holding preparer at the firm reviews, signs and files | Offered |
| Drafting management's accounting position for an attest client that the same firm then audits | Not offered |
| Any step that would have Finbryn making a management decision for the client | Not offered |

On an audit or review engagement, anyone who consults with the engagement team on a technical question is treated by the AICPA Code as in a position to influence it. Before a read starts, Finbryn confirms in writing that it does no work for the audited company and that the people assigned hold no financial interest in it, and the firm decides whether that meets its independence policy.

Independence conclusions are the firm's to reach and record. Where the firm is unsure, it asks its own technical or ethics lead before the engagement starts, and Finbryn will hold the work until the answer is in.

## What does SQMS No. 1 ask of the firm?

AICPA Statement on Quality Management Standards No. 1 (SQMS No. 1) took effect on December 15, 2025, and firms must evaluate their systems of quality management within one year of implementation, or by December 15, 2026. It applies to firms that perform accounting and auditing engagements. Commentary on the standard notes that its resources component reaches beyond staff to technology, intellectual resources and service providers, and that the standards put more emphasis on oversight of outside providers.

A firm that uses Finbryn therefore has a vendor to document. On request Finbryn supplies a written scope and engagement terms, a confidentiality agreement, a description of how client files are stored and who can open them (the [security page](/security) lists what Finbryn describes publicly), a list of the tools used, and a prepared-by log for each deliverable. The firm decides whether that is enough for its system and records the decision. Finbryn does not claim to meet any firm's quality management criteria on the firm's behalf.

## Which professional standards still sit with the firm?

The AICPA's consulting standard, CS Section 100, applies four general professional standards to consulting services: professional competence, due professional care, planning and supervision, and sufficient relevant data, plus three consulting standards: client interest, understanding with the client and communication with the client. A firm that hands drafting to an outside team still owns each of them. In practice that means the firm scopes the question, reads the draft critically and checks that the facts and data the draft relies on are complete.

Two confidentiality rules matter before client files move. ET 1.150.040 has the firm inform the client, preferably in writing, before confidential information goes to a third-party service provider, and an engagement letter clause is the usual route. ET 1.700.040 expects a confidentiality agreement with the provider or the client's consent. If a tax return or return information is involved, IRC section 7216 and its consent rules apply as well; the IRS [Section 7216 Information Center](https://www.irs.gov/tax-professionals/section-7216-information-center) explains them. Finbryn signs the confidentiality agreement and works with the firm's engagement-letter language; it does not decide what the firm tells its clients.

## What does this service not do?

Work is delivered under the firm's name for the firm's CPA or engagement partner to review, adopt and sign. Finbryn does not sign engagements and will not draft a memo for an engagement where the firm would be auditing Finbryn's own work.

Finbryn does not issue an opinion, assurance or valuation, and does not appear as a signatory on any firm deliverable. It does not provide independence advice to the firm. It does not accept an engagement that depends on a conclusion the firm has not yet reached. If the firm needs an auditor-side actuarial opinion or a pension valuation, those come through the [auditor-side actuarial review](/services/actuarial-services/auditor-specialist-actuarial-review-for-firms), under that page's own signer rules.

## The process

1. **Firm sends the question and facts**: A short brief with the facts, the documents, the firm's template and the date the draft is needed.

2. **Independence and scope check**: The firm confirms the engagement type fits the table above. We confirm the scope in writing.

3. **Research and first draft**: We prepare the memo or workpaper in the firm's template and list the sources and open questions.

4. **Firm review**: The firm's professional reviews and sends comments. We clear each comment and log the change.

5. **Firm adopts and signs**: The firm finalizes under its name. We keep nothing in our own name, and the final file belongs to the firm.

## Common problems we fix

| The problem | How we fix it |
| --- | --- |
| A client sends three technical questions the same week and the one partner who knows the topic is out | A drafted memo in the firm's template gives the partner something to review instead of a blank page. |
| A junior wrote the memo but the literature references are thin | Drafts cite the codification paragraph for each conclusion and list open questions for the reviewer. |
| The firm cannot show how an outside provider is vetted under its quality management system | A scope letter, a confidentiality agreement, a storage description and a prepared-by log give the firm a file to point to. |
| The audit team wants a second view on a client's position and nobody has the time | A technical read on management's memo, for the audit team only, where we did not prepare the position and do no other work for that audit client. The firm records the people on the read under its independence policy. |

## By the numbers

| Figure | What it means | Source |
| --- | --- | --- |
| Dec 15, 2025 | effective date of AICPA SQMS No. 1; firms evaluate their systems by December 15, 2026 | [journalofaccountancy.com/news/2025/aug/aicpa-unveils-new-qm-resources-to-help-firms-meet-dec-15-deadline](https://www.journalofaccountancy.com/news/2025/aug/aicpa-unveils-new-qm-resources-to-help-firms-meet-dec-15-deadline/) (2026-10-16) |
| 4 standards | general professional standards that CS Section 100 applies to consulting services | [journalofaccountancy.com/news/2024/sep/updates-cpa-consulting-services](https://www.journalofaccountancy.com/news/2024/sep/updates-cpa-consulting-services/) (2026-10-16) |
| 4 conditions | that an attest client accepts for nonattest services under ET 1.295.040 | [journalofaccountancy.com/issues/2016/nov/maintaining-independence-with-nonattest-services](https://www.journalofaccountancy.com/issues/2016/nov/maintaining-independence-with-nonattest-services/) (2026-10-16) |

Pricing: Scoped per question or engagement, by topic, completeness of the facts, number of memos and deadline. It runs separately from the monthly tiers on the pricing page, and Finbryn confirms the fee in writing before drafting starts. ([See pricing](https://finbryn.com/us/pricing))

## Glossary

- **White-label**: Work delivered under the firm's name, which the firm reviews, adopts and presents to its client as its own.

- **SQMS No. 1**: The AICPA's standard on a firm's system of quality management for accounting and auditing practices, effective December 15, 2025.

- **Attest client**: A client for which the firm performs an audit, review or other attestation engagement and must stay independent.

- **Nonattest service**: A service to an attest client that is not an attest engagement, such as bookkeeping or drafting accounting analyses, subject to independence safeguards.

## Frequently asked questions: White-label technical accounting support for accounting and audit firms

**Q: Can an accounting firm outsource technical accounting research?**

A: Yes. A firm can send a question that lands outside its current bench depth. The firm stays responsible: it scopes the question, reviews the draft, adopts the conclusion and signs. Under AICPA SQMS No. 1, effective December 15, 2025, the firm's quality management system also covers the service providers it relies on, so the firm documents how it vets this one (checked 2026-10-16).

**Q: How do firms handle independence when they outsource memo drafting?**

A: Independence stays with the firm. For nonattest services to an attest client, ET 1.295.040 has the client assume management responsibilities, oversee the service, evaluate the results and accept responsibility for them. Finbryn will not draft a memo for an engagement where the firm would be auditing Finbryn's own work, so the usual fit is advisory clients and audit-team technical reads (checked 2026-10-16).

**Q: What technical accounting work can be white-labeled?**

A: Research memos, position papers, supporting calculations, disclosure checklists, US GAAP to IFRS differences schedules and technical review notes, on topics such as ASC 805 (IFRS 3), ASC 718 (IFRS 2), ASC 842 (IFRS 16), ASC 606 (IFRS 15) and ASC 350 and 360 (IAS 36). The firm's professional concludes and signs in every case, and under SQMS No. 1 (effective December 15, 2025) the firm documents how it vets the provider.

**Q: Do clients have to be told a third party helps?**

A: ET 1.150.040 has the firm inform the client, preferably in writing, before confidential information goes to a third-party service provider, and ET 1.700.040 expects a confidentiality contract or consent. An engagement letter clause is the usual route, and it is the firm's decision (rules as described by the Journal of Accountancy, checked 2026-10-16).

**Q: Will Finbryn sign anything or speak to our client?**

A: No to signing. Finbryn does not sign engagements or any firm deliverable. Finbryn speaks to the client only when the firm asks it to, and then only to supply facts for the draft. The firm's name goes on the final work, and ET 1.150.040 expects the firm to tell the client a third party may be used (checked 2026-10-16).

**Q: How is white-label technical accounting priced?**

A: By the question or the engagement, not by a retainer for its own sake. The scope depends on the topic, how complete the facts are, the number of memos and the deadline. Finbryn confirms scope and fee in writing before drafting starts (checked 2026-10-16). See the [pricing page](/pricing) for how firm-facing work is quoted.

Related services:
- [White-label bookkeeping](https://finbryn.com/us/services/for-accounting-firms/white-label-bookkeeping)
- [Review support](https://finbryn.com/us/services/for-accounting-firms/review-support)
- [Overflow cleanup projects](https://finbryn.com/us/services/for-accounting-firms/overflow-cleanup-projects)

## Sources

1. [Journal of Accountancy, AICPA unveils new QM resources to help firms meet Dec. 15 deadline (August 2025)](https://www.journalofaccountancy.com/news/2025/aug/aicpa-unveils-new-qm-resources-to-help-firms-meet-dec-15-deadline/) (2026-10-16)
2. [Thomson Reuters Tax and Accounting, SQMS 1 explained: a practical guide to firm-level quality management](https://tax.thomsonreuters.com/blog/sqms-1-explained-a-practical-guide-to-firm-level-quality-management/) (2026-10-16)
3. [Texas Society of CPAs, Quality management standards](https://tx.cpa/advocacy/peer-review/qm-standards) (2026-10-16)
4. [Journal of Accountancy, Maintaining independence with nonattest services (November 2016)](https://www.journalofaccountancy.com/issues/2016/nov/maintaining-independence-with-nonattest-services/) (2026-10-16)
5. [Journal of Accountancy, Updates to CPA consulting services (September 2024)](https://www.journalofaccountancy.com/news/2024/sep/updates-cpa-consulting-services/) (2026-10-16)
6. [Journal of Accountancy, AICPA confidentiality rule (March 2015)](https://www.journalofaccountancy.com/issues/2015/mar/aicpa-confidentiality-rule.html) (2026-10-16)
7. [IRS, Section 7216 Information Center](https://www.irs.gov/tax-professionals/section-7216-information-center) (2026-10-16)

Reviewed October 2026

[All services in For accounting and tax firms](https://finbryn.com/us/services/for-accounting-firms)

## Contact
- Phone: +1 (312) 313-7376
- Email: hello@finbryn.com
- Booking page: https://finbryn.com/us/book