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PCAOB-Registered · Reg. No. 7333

SEC & Public Company Audits

Integrated audits of financial statements performed under the standards of the Public Company Accounting Oversight Board, supporting Form 10-K, 10-Q, 8-K, S-1, S-11 and Form 10 filings.

Talk to a Partner Independence & Quality Control

PCAOB-Registered Firm · Reg. No. 7333CPA — Texas & the Philippines · CFE · CISA20+ years in audit practiceAuditor of record for multiple SEC reporting companiesHouston, Texas

Standards we apply

PCAOB Auditing StandardsAICPA Professional StandardsSEC Regulation S-XSEC Regulation S-KRule 2-01 independenceForm AP reporting

Who this is for

Built for small-cap filers and first-time registrants

Companies already reporting on Forms 10-K and 10-Q

Private companies preparing a registration statement on Form S-1, S-11 or Form 10

Companies listing or quoted on Nasdaq, NYSE, OTC Markets or the Texas Stock Exchange

Issuers changing auditors and filing an Item 4.01 Form 8-K

Companies with warrants, convertible notes or other instruments requiring valuation

Reverse-merger and SPAC-successor entities needing predecessor audits

What the engagement includes

What the audit engagement includes

Risk assessment and audit planning tailored to your entity, not a template

Evaluation of internal control over financial reporting to the extent required by the engagement

Substantive testing of significant accounts, estimates and related-party transactions

Review of Regulation S-X presentation and disclosure

Interim reviews of quarterly financial statements under AS 4105

Communication with the audit committee or those charged with governance

Engagement quality review before the report is issued

Form AP filing identifying the engagement partner

How the engagement runs

A process built on dates, not hope

Scoping call

We look at your filing calendar, your prior financial statements and the complexity actually present in your books before we say anything about scope.

Planning & risk assessment

Written audit plan, materiality, and a dated calendar issued to you before fieldwork opens.

Fieldwork

One consolidated request list. Weekly written status. Findings raised as they arise.

Reporting & wrap-up

Audit committee communication, engagement quality review, report issuance and Form AP filing.

We plan backward from your deadline

Filing dates, plan-year deadlines and board meetings do not move. Neither does our schedule. Every engagement starts with a written timeline built backward from your date, and we hold the milestones we commit to.

A dated engagement calendar issued before fieldwork begins

One consolidated request list — not a trickle of emails

Weekly status against the calendar, in writing

Issues raised the week we find them, never at the closing meeting

Partner reachable directly when a date is at risk

If we prepare it, we cannot audit it

Independence rules do not allow a firm to audit financial statements it prepared. If JV CPA performs your accounting or financial statement preparation, your audit must be performed by a different firm — and we will say so at the first conversation, not the fourth.

Choosing which role we take early is faster and far less expensive than unwinding it later.

Read our independence policy

Common questions

Questions we get asked

Are you registered with the PCAOB?

Yes. JV CPA INC. is a public accounting firm registered with the Public Company Accounting Oversight Board, Registration No. 7333. Our issuer engagements are subject to PCAOB oversight and inspection, and our Form AP filings are publicly available through the PCAOB.

Can you also prepare our financial statements?

Not if we are your auditor. SEC and PCAOB independence rules prohibit auditing financial statements the audit firm prepared. If you need financial statement preparation, we can perform that work — but the audit would then need to be performed by another firm. We will tell you which role we can take before you engage us.

We are changing auditors mid-year. Can you take that on?

Auditor changes happen, and they carry their own mechanics — predecessor communications, Item 4.01 reporting and re-audit considerations. We will walk through what your situation requires and be direct about whether the timeline is realistic.

Do you handle interim reviews?

Yes. Quarterly interim reviews under AS 4105 are part of a full-year issuer engagement and are scheduled on the same calendar as the annual audit.

Who actually works on the engagement?

The partner who scopes the engagement stays on it through report issuance. You will not be handed to a rotating team after the proposal.

Working toward a filing date?

Tell us where you are — pre-registration, first 10-K, or an audit already underway — and we will tell you plainly whether we are the right firm for it.

713-931-3080 · admin@jvcpa.com · 820 Gessner Road #300, Houston, Texas 77024