SEC reporting and US GAAP compliance for smaller public companies

Being a smaller public company does not mean having smaller compliance obligations. The SEC reporting framework applies to every registered company, and while the rules do scale certain requirements based on filer status, the core obligations around financial reporting, disclosure, internal controls, and periodic filings are the same whether a company has 50 employees or 5,000.

What differs for smaller public companies is the resource environment in which they meet those obligations. Finance teams are usually leaner. Technical accounting depth is harder to maintain internally. Close processes are often less structured than the reporting calendar requires. And, finally the gap between what the compliance framework demands and what the internal function can comfortably deliver is wider than at larger companies.

This article covers the full landscape of what smaller public companies are required to maintain under the SEC reporting framework: how filer status works and what it determines, what the annual and quarterly reporting obligations look like in practice, what internal controls over financial reporting require, how the SEC review process works, and what a well-functioning compliance function looks like for a company of this size.

It is written as a practical reference, not as a summary of the rules. The rules are available on SEC.gov. What this article provides is the context, the common failure points, and the accounting discipline that makes ongoing compliance manageable rather than reactive.

1. Filer status: what it is and why it matters

The SEC classifies public companies into filer categories based primarily on public float, which is the market value of shares held by non-affiliates as of the last business day of the company’s second fiscal quarter. For calendar-year companies, that measurement date is June 30 each year. Filer status determines filing deadlines, certain disclosure requirements, and internal control obligations. It is not a fixed designation: it is reassessed annually and can change as public float and revenue change.

There are currently three principal filer categories under existing SEC rules, with a fourth designation, the smaller reporting company, that overlaps with filer status and determines eligibility for certain scaled disclosure accommodations.

The three filer categories

A non-accelerated filer is a company with a public float of less than $75 million, or a company that has not been subject to SEC periodic reporting requirements for at least 12 months, or that has not filed at least one annual report. Non-accelerated filers have the longest filing deadlines and are exempt from the auditor attestation requirement under Sarbanes-Oxley Section 404(b).

An accelerated filer is a company with a public float of at least $75 million but less than $700 million, that has been subject to SEC periodic reporting requirements for at least 12 months, and that has filed at least one annual report, unless it qualifies for the smaller reporting company accommodations under the applicable revenue test. Accelerated filers have shorter filing deadlines than non-accelerated filers and are required to include an auditor attestation on internal controls in their annual 10-K.

A large accelerated filer is a company with a public float of at least $700 million, that has been subject to SEC periodic reporting requirements for at least 12 months, and that has filed at least one annual report. Large accelerated filers have the shortest filing deadlines and the most comprehensive reporting and disclosure requirements.

Large accelerated filers, those with a public float of $700 million or more, have 60 days after fiscal year end to file their 10-K and 40 days after quarter end to file each 10-Q. Accelerated filers, with a public float between $75 million and $700 million, have a bit more room on the annual filing, 75 days for the 10-K, but the same 40 day deadline for the 10-Q. Non-accelerated filers, those under $75 million in public float, get the most time on both fronts: 90 days for the 10-K and 45 days for the 10-Q.

(the SEC proposed a significant overhaul of this whole framework on May 19, 2026, which would collapse these categories down to two and raise the large accelerated filer threshold from $700 million to $2 billion. It's still just a proposal open for comment, so the current thresholds above remain the ones in effect, but it's a live development worth keeping an eye on, see below)

The smaller reporting company designation

The smaller reporting company (SRC) designation is separate from filer status but interacts with it. A company qualifies as an SRC if it has a public float of less than $250 million, or if it has annual revenues of less than $100 million and either no public float or a public float of less than $700 million. SRC status is determined annually as of the last business day of the company’s second fiscal quarter.

SRC status matters because it unlocks a range of scaled disclosure accommodations under Regulation S-K and Regulation S-X. SRCs can provide two years of audited financial statements in the 10-K rather than three, can omit certain executive compensation disclosures, and have reduced disclosure requirements in several other areas. These accommodations are meaningful for smaller companies managing the cost and effort of SEC compliance.

A company can be both an SRC and an accelerated filer simultaneously. For example, a company with a public float of $230 million and annual revenues above $100 million would be an accelerated filer (based on public float) but also an SRC (based on public float below $250 million). The filing deadlines in this case are those of the accelerated filer, but the company can use the scaled disclosure accommodations available to SRCs.

A significant proposed change to the filer framework

In May 2026, the SEC proposed a significant overhaul of the filer status framework. The proposal would consolidate the current five-category system into two principal categories: large accelerated filers and non-accelerated filers, with a new sub-category of small non-accelerated filers eligible for extended filing deadlines. The proposal would raise the public float threshold for large accelerated filer status from $700 million to $2 billion, which the SEC estimates would reduce the proportion of registrants qualifying as large accelerated filers from approximately 35 percent to 19 percent.

The proposal would also extend to all non-accelerated filers many of the scaled disclosure accommodations currently available only to SRCs and emerging growth companies, and would provide newly public companies with a minimum five-year period before large accelerated filer status could apply.

How filer status is determined and can change

Filer status is assessed annually as of the last business day of the second fiscal quarter. For calendar-year companies this is June 30. A company that qualifies as an accelerated filer on June 30 will be subject to accelerated filer requirements for its annual report for that fiscal year and the quarterly reports for the following fiscal year.

Moving between categories has specific rules. A company does not immediately exit accelerated filer status if its public float falls below the threshold. To exit accelerated filer status, a company’s public float must fall below $60 million (80 percent of the $75 million entry threshold) as of the June 30 measurement date. Or if it becomes eligible for the applicable SRC revenue-test accommodation. Separate transition thresholds also apply when a large accelerated filer moves into another category.The 80 percent exit threshold is designed to prevent companies from moving between categories in consecutive years due to normal market fluctuations.

Newly public companies are treated as non-accelerated filers for their first annual report on Form 10-K following their IPO, regardless of their public float, because they have not met the 12-month reporting requirement for accelerated filer status. This provides a grace period for newly listed companies to build their reporting infrastructure before the more demanding deadlines apply.

2. The annual reporting obligation: Form 10-K

The Form 10-K is the annual report that every SEC-registered company must file following the end of its fiscal year. It is the most comprehensive disclosure document in the periodic reporting cycle, covering the business description, risk factors, financial statements, MD&A, internal control assessment, and a range of other required disclosures. For most investors and analysts, the 10-K is the primary source of detailed information about the company.

Understanding what the 10-K requires, what the most common problem areas are, and how to manage the production process is the foundation of SEC reporting compliance for a smaller public company.

The structure of the 10-K

The 10-K is organised into four parts.

Part I covers the business description, risk factors, properties, legal proceedings, and mine safety disclosures (where applicable).

Part II covers the market for the registrant’s common equity, management’s discussion and analysis, quantitative and qualitative disclosures about market risk, financial statements and supplementary data, and changes in and disagreements with accountants.

Part III covers directors and executive officers, executive compensation, security ownership, certain relationships and related transactions, and principal accountant fees and services.

Part IV covers exhibits and financial statement schedules.

For SRCs, several of the Part II and Part III disclosures are subject to scaled requirements. Executive compensation disclosures are significantly reduced. The number of years of financial statements required is two rather than three for non-SRC registrants.

Financial statements in the 10-K

The financial statements included in the 10-K must be prepared in accordance with US GAAP and audited by a PCAOB-registered independent audit firm. The financial statements consist of the balance sheet, the income statement, the statement of comprehensive income, the statement of changes in stockholders’ equity, the statement of cash flows, and the notes to the financial statements.

For non-SRC registrants, the financial statements must cover three fiscal years for the income statement, comprehensive income, equity, and cash flows, and two fiscal years for the balance sheet. For SRCs, the income statement and related statements cover two years, and the balance sheet covers two years.

The notes to the financial statements are a substantial portion of the 10-K and require significant preparation time. They must address all material accounting policies, all significant estimates and judgments, all required disclosures under applicable US GAAP standards, and all matters required by SEC regulation. Common note disclosures that require detailed supporting work include revenue recognition under ASC 606, lease accounting under ASC 842, stock-based compensation under ASC 718, fair value measurements under ASC 820, debt and equity disclosures, segment information under ASC 280, and earnings per share under ASC 260.

Management’s Discussion and Analysis

The MD&A is management’s narrative explanation of the company’s financial results, financial condition, liquidity, capital resources, and known trends and uncertainties. It is one of the most carefully reviewed sections of the 10-K, both by investors trying to understand the business and by the SEC staff reviewing the filing for compliance.

The MD&A must discuss the results of operations for the periods covered by the financial statements, explaining material changes in revenue, costs, and other significant line items. It must discuss liquidity and capital resources, including cash flows and any known or reasonably likely future demands on liquidity. It must disclose any known trends, events, or uncertainties that are reasonably likely to have a material effect on the company’s results, financial condition, or capital resources.

The MD&A is required to be forward-looking where material trends and uncertainties are known. This requires judgment about what is reasonably likely to occur and how to describe it without creating misleading impressions or making commitments that go beyond what management can support. The SEC has historically focused its comment letters on MD&A sections that it views as overly general, insufficiently connected to the financial results, or inconsistent with other disclosures.

One of the most common MD&A deficiencies for smaller public companies is the failure to discuss the reasons behind changes, rather than merely describing them. Saying that revenue increased by 15 percent is a description. Explaining that the increase resulted from a specific new customer contract, offset by a decline in an existing product line, with reference to the specific dollar amounts involved, is the level of analysis the MD&A is meant to provide.

Internal control assessment under SOX Section 404(a)

Public companies are generally required to include in their annual 10-K a report by management on the company's internal control over financial reporting under Section 404(a) of Sarbanes-Oxley. Newly public companies benefit from a transition period and generally are not required to provide management's assessment in their first annual report following the IPO. This requirement comes from Section 404(a) of the Sarbanes-Oxley Act and applies to all SEC-registered companies without exception.

Management’s internal control report must state management’s responsibility for establishing and maintaining adequate internal control over financial reporting, identify the framework used to evaluate the effectiveness of internal controls (most companies use the COSO 2013 framework), assess the effectiveness of internal controls as of the end of the fiscal year, and disclose any material weaknesses identified in the assessment.

A material weakness is a deficiency, or combination of deficiencies, in internal control over financial reporting such that there is a reasonable possibility that a material misstatement of the company’s annual or interim financial statements will not be prevented or detected on a timely basis. Disclosing a material weakness in the 10-K is a significant negative signal to investors. It triggers scrutiny from the audit committee, from analysts, and from the SEC. And it requires remediation, which takes time and resources.

For accelerated and large accelerated filers, the internal control assessment must also be accompanied by an attestation from the independent audit firm on the effectiveness of internal controls, under Section 404(b) of Sarbanes-Oxley. Non-accelerated filers and SRCs that are also non-accelerated filers are exempt from the Section 404(b) auditor attestation requirement. This exemption is one of the most significant practical differences between non-accelerated and accelerated filer status: the 404(b) audit is expensive, typically adding $100,000 to $250,000 or more to the annual audit fee depending on the company’s complexity.

The 404(a) obligation is often underestimated

Many smaller public companies focus on the 404(b) auditor attestation as the primary internal controls obligation and treat 404(a) as a lower-stakes version of the same requirement. In practice, 404(a) requires management to conduct a genuine assessment of the design and operating effectiveness of the company’s controls, document that assessment, and be prepared to disclose any material weaknesses identified. A cursory 404(a) assessment that does not reflect a real evaluation of control effectiveness creates risk if the SEC questions the quality of the assessment or if a subsequent audit identifies a control deficiency that management did not disclose.

3. The quarterly reporting obligation: Form 10-Q

The Form 10-Q is the quarterly report that SEC-registered companies must file for each of the first three fiscal quarters of their fiscal year. There is no 10-Q for the fourth fiscal quarter, as the annual 10-K covers that period. The 10-Q is a condensed version of the annual report: it includes condensed financial statements, an MD&A covering the quarter and year-to-date periods, a disclosure about changes in market risk, and certifications from the CEO and CFO.

For smaller public companies, the quarterly reporting cycle is often the most operationally demanding element of the compliance calendar. The close must be completed, the financial statements prepared, the MD&A drafted, the review procedures by the external auditors conducted, and the filing produced within 40 days (for accelerated filers) or 45 days (for non-accelerated filers) of the end of the quarter. For companies that have not built a close process designed around these deadlines, the quarterly cycle is consistently stressful.

Condensed financial statements

The financial statements included in the 10-Q are condensed rather than full financial statements. The balance sheet is presented as of the end of the current quarter and the end of the preceding fiscal year. The income statement is presented for the current quarter and year-to-date period, with comparative periods from the prior year. The cash flow statement covers the cumulative year-to-date period, together with the comparable period of the prior year.

The notes to the condensed financial statements in the 10-Q are required to cover updates to the annual disclosures for significant developments during the quarter, any new accounting standards adopted during the period, significant estimates and judgments that have changed since the annual report, and any new commitments, contingencies, or subsequent events. The notes are not required to repeat all disclosures from the annual 10-K, but must be read in conjunction with the annual report to provide a complete picture.

The condensed format does not reduce the precision standard. The financial statements must be prepared in accordance with US GAAP, reviewed (not audited, but reviewed) by the external audit firm, and presented with the same level of accuracy as the annual financial statements. Errors in quarterly financial statements are not treated more leniently than errors in annual statements by the SEC or by investors.

The review process versus the audit

The external auditor’s involvement in the quarterly 10-Q is a review engagement, not an audit. Under PCAOB standards, a review consists primarily of analytical procedures and inquiries, not the substantive testing that forms the basis of an audit. The auditor’s review report provides negative assurance, meaning the auditor is not aware of any material modifications that should be made to the financial statements for them to be in conformity with US GAAP, rather than the positive assurance of an audit opinion.

The review engagement is less demanding than the audit in terms of the auditor’s procedures. But it is not a light-touch process. The auditor will perform analytical procedures on the financial statements, inquire about significant accounting judgments and estimates, review the notes for completeness, and assess whether anything has come to their attention that causes them to believe the financial statements are not presented fairly.

For the review to proceed efficiently, management needs to have the financial statements substantially complete, the notes drafted, and the supporting schedules available before the review begins. Companies that present incomplete packages to the audit team and expect the review to occur simultaneously with the preparation of the financial statements create timeline risk and extend the review process.

CEO and CFO certifications

The 10-Q and 10-K both require certifications from the CEO and CFO under Sections 302 and 906 of Sarbanes-Oxley. The Section 302 certification requires the signing officers to certify that they have reviewed the report, that based on their knowledge the report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made not misleading, and that based on their knowledge the financial statements and other financial information in the report fairly present in all material respects the financial condition and results of operations of the company.

The certification also requires the signing officers to certify that they have disclosed to the audit committee and the external auditors all significant deficiencies and material weaknesses in internal controls, and any fraud involving management or employees who have a significant role in internal controls.

These certifications carry personal liability for the signing officers. A false certification under Section 302 exposes the officer to civil liability. A knowing false certification under Section 906 is a criminal offense. The certifications are not boilerplate. They are personal attestations that the officers have performed the review and reached the conclusions stated, and they require the officers to have a genuine understanding of the company’s financial reporting process and results.

4. Current reporting obligations: Form 8-K

In addition to the periodic 10-K and 10-Q filings, public companies are required to file current reports on Form 8-K to disclose material events on a timely basis. The 8-K must generally be filed within four business days of the triggering event. For some events, different timing rules apply.

The events that trigger an 8-K filing cover a wide range of corporate developments. The most common for smaller public companies include entry into or termination of a material definitive agreement, completion of an acquisition or disposition of a significant amount of assets, results of operations and financial condition (the earnings release, typically filed as an exhibit), creation of a direct financial obligation or obligation under an off-balance-sheet arrangement, amendments to the articles of incorporation or bylaws, changes in the company’s fiscal year, departure of directors or principal officers, election of directors, appointment of principal officers, changes in the company’s certifying accountant, and amendments to the code of ethics.

The 8-K is often underestimated as a compliance obligation. Smaller public companies frequently miss 8-K triggers because they do not have a clear process for identifying reportable events and escalating them to the finance and legal function in time to meet the four-business-day deadline. A missed 8-K filing, or a late one, is a compliance failure that is visible on the SEC’s EDGAR database and that can affect the company’s eligibility to use certain forms of securities registration.

The most common 8-K compliance gap for smaller companies is the failure to file promptly on entry into material agreements. Every time management signs a contract that could be material, the question of whether it triggers an 8-K should be asked immediately, not days later when the deadline may already have passed.

5. The SEC review process and comment letters

The SEC’s Division of Corporation Finance reviews periodic reports filed by public companies and issues comment letters when the SEC staff has questions about the disclosures, the accounting treatments applied, or the adequacy of the MD&A. Not every filing is reviewed in every year. The SEC uses a risk-based approach to select filings for review, and all reporting companies are reviewed at least once every three years.

The comment letter process begins with the SEC staff sending a letter to the company identifying specific questions or areas of concern. The company must respond within the time specified in the letter, which is typically ten business days from the date of the letter. The response must address each comment specifically and may include amended disclosures, additional information, or an explanation of why the existing disclosure is adequate. The SEC staff then reviews the response and may issue a follow-up letter with additional comments or may close the review.

Common comment areas for smaller public companies

The SEC’s comment letters on smaller public company filings concentrate on a consistent set of areas. Understanding these areas helps finance teams anticipate where scrutiny is likely and ensure the disclosures and accounting in those areas are well prepared.

Revenue recognition is the most frequently commented area across all company sizes. The SEC staff looks for clear disclosure of revenue recognition policies, consistent application of those policies across periods, and adequate disclosure of significant judgments and estimates in revenue recognition. Companies with multiple revenue streams, variable consideration, or complex contract structures should expect their revenue disclosures to receive attention.

MD&A is the second most common comment area. The SEC staff focuses on whether the MD&A provides substantive analysis of results rather than restating the financial statements in prose, whether known trends and uncertainties are disclosed with sufficient specificity, and whether the liquidity discussion addresses all material sources and uses of cash. Generic MD&A language that could apply to any company in any period is a common trigger for comments.

Non-GAAP financial measures are a persistent source of comments for companies that present adjusted earnings, adjusted EBITDA, or other non-GAAP metrics in their earnings releases or MD&A. The SEC’s rules on non-GAAP measures require that the non-GAAP measure be presented with equal or less prominence than the most directly comparable GAAP measure, that the reconciliation from GAAP to non-GAAP be provided, and that the non-GAAP adjustments be explained with sufficient clarity that investors understand what is being excluded and why.

Segment reporting is an area where smaller public companies frequently receive comments, particularly where the disclosed segments appear inconsistent with how management describes the business in other parts of the filing, or where the aggregation of operating segments appears to minimise disclosure rather than to reflect the management approach.

Going concern is a frequent comment area for smaller public companies with limited cash, recurring losses, or debt maturities that create uncertainty about the company’s ability to continue as a going concern. Management must assess whether conditions exist that raise substantial doubt about the company’s ability to continue as a going concern within one year after the date the financial statements are issued, and must disclose those conditions if they exist, along with management’s plans to address them.

Responding to SEC comments

The quality of the company’s response to SEC comments has a significant effect on the length and outcome of the review process. A response that addresses each comment directly, provides the specific information requested, and explains management’s reasoning clearly and concisely is more likely to resolve the review in fewer rounds than a response that is vague, incomplete, or defensive.

The response letter is signed by a senior officer of the company and is filed publicly on EDGAR. It is a public document that investors, analysts, and future auditors can read. The quality of the response reflects on the company’s governance and finance function, not just on its SEC compliance.

Companies that have strong accounting documentation, clear policies, and well-prepared disclosures respond to SEC comments more efficiently because they have the underlying support readily available. Companies that are reconstructing the basis for accounting positions under comment letter pressure are at a significant disadvantage.

6. What a well-functioning compliance function looks like

For a smaller public company, the compliance function does not need to be large to be effective. It needs to be structured correctly, supported by the right external resources, and operating to the right discipline. The difference between a compliance function that works and one that is permanently reactive comes down to a small number of structural decisions.

The reporting calendar

A public company finance function needs a formal reporting calendar that maps every filing obligation across the year, with internal preparation deadlines working back from each filing deadline. For a calendar-year company, the annual reporting calendar includes the Q1, Q2, and Q3 close and 10-Q preparation cycles, the year-end close and 10-K preparation cycle, the proxy statement, and the ongoing 8-K monitoring obligation.

The reporting calendar should be owned by the CFO or finance director, shared with the audit committee, and treated as an operational commitment rather than an aspirational target. Every senior person involved in the reporting process should know the deadlines and their role in meeting them. Deadlines that slip are not an accounting problem. They are a management problem.

The close process

The close process is the foundation of the compliance function. Every filing depends on a close that produces accurate financial statements, complete supporting schedules, and a trial balance that is reconciled and locked before the reporting and review process begins. A close process that is not designed around the SEC filing calendar will not consistently produce compliant filings on time.

For a smaller public company, a well-designed close process includes defined deadlines for each close task, assigned ownership at the individual level, a process for identifying and resolving close issues before the trial balance is locked, a management review of the reporting package before it is presented to the audit team, and a post-close debrief to identify process improvements for the next cycle.

Companies that treat the close as an event that happens when it happens, rather than a managed process with defined milestones, consistently experience close overruns that compress the reporting and review window and increase the risk of errors reaching the filed report.

Technical accounting capability

Smaller public companies need access to senior technical accounting judgment throughout the year, not just at year-end when the audit is underway. New transactions, contract changes, new revenue streams, and changes in the business regularly generate accounting questions that must be answered correctly and documented before the financial statements are prepared, not after the auditors have identified an issue.

For companies that cannot maintain a full-time senior technical accounting resource internally, the most effective structure is a combination of a capable internal team handling the operational close and external senior accounting support engaged to provide technical accounting guidance, accounting policy documentation, and reporting process oversight. This structure keeps the technical accounting function on the management side of the process, where it belongs, without the fixed cost of a full-time hire.

Audit committee engagement

The audit committee of a smaller public company has oversight responsibility for the financial reporting process, the external audit, and the internal controls assessment. An effective audit committee is an informed audit committee: one that understands the company’s significant accounting policies, is briefed on significant accounting judgments and estimates, reviews the MD&A before the filing, and is engaged with the external auditors independent of management.

Finance teams that treat audit committee reporting as a formality, providing minimal briefing and expecting the committee to approve the financial statements without substantive engagement, are missing the governance function that an effective audit committee provides. An informed audit committee is a resource for management, not a compliance burden.

Documentation and policy maintenance

US GAAP accounting policies should be documented, kept current, and owned by management. They should reflect the company’s actual accounting practices, be updated when the business changes or when new standards are adopted, and be available to support the audit, the SEC review, and any due diligence that may be required in connection with transactions.

Companies that do not maintain current accounting policy documentation create risk in every direction. The auditors may identify inconsistencies between the disclosed policies and the actual accounting. The SEC may comment that the policy disclosures are not sufficiently specific. And if the company is involved in a transaction, the absence of documented policies will surface in due diligence and create uncertainty about the reliability of the historical financial statements.

The cost of maintaining current accounting policy documentation is modest relative to the cost of reconstructing it under deadline pressure or defending the absence of it in a comment letter response.

7. Managing the compliance burden without over-engineering it

The SEC reporting obligations of a smaller public company are real and require genuine commitment to meet consistently. But they do not require a finance function that is disproportionately large relative to the business. They require a finance function that is structured correctly, resourced appropriately for the complexity of the business, and operating to a discipline that prioritises preparation over reaction.

The most common failure mode for smaller public companies is not ignorance of the requirements. It is treating compliance as something that gets addressed when it comes due rather than as an ongoing discipline that runs throughout the year. Companies that manage their close process continuously, maintain their accounting documentation proactively, monitor their 8-K obligations in real time, and engage their audit committee substantively throughout the year consistently file on time, respond to SEC comments efficiently, and avoid the material weaknesses and restatements that are the most costly and disruptive compliance failures.

Companies that address compliance reactively, preparing for each filing under deadline pressure with incomplete documentation and a close that is not yet finished, pay for that approach in audit fees, extended review timelines, SEC comment letters that require detailed responses, and occasional failures that are visible to investors and the market.

The investment required to run a well-structured compliance function at a smaller public company is not large relative to the cost of running it poorly. The difference is not resources. It is discipline, structure, and the decision to build the accounting infrastructure that makes ongoing compliance manageable before the pressure of a filing deadline forces the issue.

About Brolma Advisory

Brolma Advisory supports smaller public companies and businesses preparing for public-company reporting requirements with senior-level US GAAP accounting, technical accounting documentation, and audit-ready close processes.

Brolma Advisory also supports smaller public companies, listed-group subsidiaries, and businesses preparing for public-company reporting requirements with SEC reporting, 10-K and 10-Q preparation, technical accounting, and audit-ready close support.

If your reporting process needs more structure before the next filing deadline, we can help.

See - SEC Reporting, Technical Accounting & Public-Company Close Support

Brolma Advisory

Accounting built for complexity

Not legal advice, always verify with your Accountant

Email:

Contact us:

© 2025. All rights reserved. | Disclaimer | Privacy Policy | Terms of Use |

contact@brolma.com

Brolma Advisory

941 W Morse Blvd suite 100
Winter Park
Florida
32789