Evidence ledger · operations map

Asc740TaxScope

Executive summary Every company that issues GAAP financial statements must report income taxes under ASC 740 : the total tax expense (current + deferred), deferred tax assets and liabilities with a valuation-allowance assessment, an effective-tax-rate reconciliation, uncertain tax positions under the FIN 48 recognize-and-measure model, and a detailed income-tax footnote Verified [21] . It is recomputed every interim quarter and at year-end , it feeds directly into reported earnings, and it is consistently one of the hardest, most error-prone areas of the close . ~12% of all financial restatements are income-tax related [6] V 653,408 U.S.

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Who this is for

A precise operating owner, not a generic audience.

Responsible buyer

Target buyer Attribute Primary ICP Organization PE-backed portfolio companies (post-platform-acquisition, complex deferreds, no in-house tax-accounting team); pre-IPO companies standing up first-time GAAP provisions; smaller/mid SEC registrants ($100M–$3B revenue) with a lean tax function Entity profile (priority) Single-to-few-entity U.S.

Cost of the gap

Painful problem The income tax provision is a perpetual, deadline-bound obligation that lands on the most scarce people in finance, every quarter and year-end.

Outcome

12. The outcome we sell What the buyer receives: for each entity (or consolidated group), each period, a finished, signed ASC 740 provision package — current and deferred tax computation; deferred tax asset/liability rollforward with supporting schedules; valuation-allowance analysis (positive/negative evidence memo); uncertain-tax-position (FIN 48) schedule and memo; effective-tax-rate reconciliation that ties; the income-tax journal entries ; a drop-in income-tax footnote compliant with ASU 2023-09 (and Pillar Two / CAMT disclosure where applicable); and a complete tie-out / audit-defense workpaper file — delivered before the close deadline

Decision rule

Proceed only when the source record, service boundary, responsible reviewer, and release criteria can be named before work begins.

Method

The work moves through visible states.

ScopeService delivery workflow Engagement letter (preparer-for-management scope) + secure portal provisioning.
CollectIntake checklist: TB, prior provision/return, FA detail, M-1/M-3, debt/comp, entity/state map.
NormalizeAI extraction + normalization; completeness check flags gaps to the client.
ValidateCompute current + deferred; roll forward; build rate rec; draft VA/UTP memos and footnote.
ResolveCPA review at the chokepoints (VA, UTP, elections); sign.
ReviewQA anti-error gate: continuity, tie-out, auditor-style red-team.
ReleaseDeliver signed package + JEs + footnote + workpaper file before deadline.

Engagement

Buy the reviewed outcome, with boundaries written down.

Pricing evidence and proposed pricing Per-engagement provision prices are custom and non-public (firms quote by complexity and entity count) [1] . We price per entity, per reporting period — never hourly: Offer Scope Indicative price Inferred Annual provision (single entity) U.S.

Release package

The outcome we sell What the buyer receives: for each entity (or consolidated group), each period, a finished, signed ASC 740 provision package
current and deferred tax computation; deferred tax asset/liability rollforward with supporting schedules; valuation-allowance analysis (positive/negative evidence memo); uncertain-tax-position (FIN 48) schedule and memo; effective-tax-rate reconciliation that ties; the income-tax journal entries ; a drop-in income-tax footnote compliant with ASU 2023-09 (and Pillar Two / CAMT disclosure where applicable); and a complete tie-out / audit-defense workpaper file
delivered before the close deadline , with a deadline-met guarantee and an audit-pass-through commitment (we support the workpapers through the auditor's review and stand behind the methodology within scope).
Every package is reviewed and signed by a senior tax-accounting CPA.

Proof standard

Operating evidence: No verified cycle-time result is published yet. The first result will be calculated from accepted intake through qualified-human release.

Client evidence: No client identity or case narrative is published. A reference may appear only after written permission and factual review.

Volume evidence: No completed-client count is claimed. Counts will be published only after the delivery ledger and provider records reconcile.

Evidence room

Authority comes from traceable sources, not decorative claims.

Open the full canonical blueprint dossier

Tax Provision Services for ASC 740 ComplianceSource identified in the canonical blueprint; verify currency before client reliance.
ASC 740 Tax ProvisionSource identified in the canonical blueprint; verify currency before client reliance.
PetMed Express Form 8-K (FY2025) — income-tax-provision material weaknessSource identified in the canonical blueprint; verify currency before client reliance.
ICON plc Form 20-F (FY2025) — income-tax-expense restatementSource identified in the canonical blueprint; verify currency before client reliance.
Trends in Public Company Material WeaknessesSource identified in the canonical blueprint; verify currency before client reliance.
Material Weaknesses Are Increasing and the Accountant Shortage May Be to BlameSource identified in the canonical blueprint; verify currency before client reliance.
Four Reasons to Strengthen Income Tax Accounting Internal ControlsSource identified in the canonical blueprint; verify currency before client reliance.
The Accountant Shortage: Causes, Impacts & SolutionsSource identified in the canonical blueprint; verify currency before client reliance.

Service boundary

Automation prepares. A qualified human releases.

Asc740TaxScope is an operational documentation and processing service operated by Your Deputy, Obuke LLC. It is not a law firm and does not provide legal, tax, medical, financial, or other licensed professional advice. Consumer and personal debt matters are not accepted. The client retains its licensed professionals and decision authority. Automation may organize and check records, but a qualified human must review and release every client deliverable.

Unsupported facts remain unresolved, never inferred into a client deliverable.
Jurisdiction-specific or licensed questions are routed to the client's professional.
Every correction retains the source, reviewer, version, and reason for change.

Questions

Know the limits before intake.

Is this legal or professional advice?

No. This is bounded operational documentation and processing support. Licensed judgment remains with the client and its professionals.

Does automation make the final decision?

No. It can organize records, run declared checks, and prepare an exception queue. A qualified human reviews and releases every deliverable.

Is a client portal or CRM already active?

This public site does not claim an active portal integration. Portal access is provisioned only after the relevant backend is configured and independently verified.

What happens when evidence conflicts?

The item is placed in an exception state with its sources and owner. It is not silently resolved or presented as verified.

Fit diagnostic

Send enough context to scope the next conversation—no sensitive files.

Do not submit protected health information, personal financial data, credentials, or confidential client records through this public page.