Schedule A · as filed FY2026

The services, itemized.

Six lines of practice for owner-led businesses — open any line for its deliverables, read the cadence below it, and let the finder point you at a package.

6lines of practice
The practice

Six lines of work. One set of standards.

Everything a firm should do for an owner-led business — each with its own deliverables, each held to the same close discipline.

01

Monthly bookkeeping

4.2days, average close+
Monthly bookkeeping

Reconciled accounts, a disciplined month-end close and management statements you can actually read — delivered by the 10th, every month.

Bank & card reconciliationsAccounts receivable & payableMonth-end close checklistManagement reports by the 10th
02

Tax preparation & planning

0missed deadlines, ever+
Tax preparation & planning

Federal and state returns filed on time, quarterly estimates that hold, and a planning calendar that finds elections before deadlines find you.

Business & personal returnsQuarterly estimated paymentsEntity election analysisYear-round planning calendar
03

Payroll

100%on-time filings+
Payroll

Runs on schedule, filings on time, and every contractor papered properly — payroll that never becomes a penalty letter.

Payroll runs & direct depositFederal & state filingsContractor 1099sNew-hire reporting
04

Fractional CFO

13week cash visibility+
Fractional CFO

A finance chief without the salary line: thirteen-week cash forecasts, board packs, pricing models and a monthly working session with a partner.

13-week cash forecastBoard & investor packsPricing & margin modelsMonthly partner session
05

Cleanup & catch-up

18months typical rebuild+
Cleanup & catch-up

Eighteen months behind? We rebuild the ledger from the bank feed up, reconcile every account and hand back books an auditor would sign.

Historical rebuild from sourceEvery account reconciledPrior-period adjustmentsClean handover file
06

Compliance & filings

50states covered+
Compliance & filings

Sales tax registrations and returns, annual reports, franchise filings — the paperwork that keeps the business in good standing, handled.

Sales & use tax returnsState registrationsAnnual reportsFranchise tax filings
The cadence

Ten business days. Every month. In order.

The close is a procedure, not a scramble — here is what happens on each working day, and when your statements land.

01Bank & card feeds cut
02Documents chased & filed
03Accruals & prepaids posted
04Reconciliation begins
05Draft P&L assembled
06Balance sheet tied out
07Variance notes written
08Internal review
09Partner sign-off
10Delivered & lockedPosted
Day 15 — payroll runDay 20 — quarterly estimatesDay 25 — payroll runDays 28–31 — pre-close checks
Instrument № 3 · Find your package

Three questions. One clear starting point.

Tell us where the business stands and what hurts — the right engagement surfaces below.

01

Where is the business?

02

What do you need most?

03

What cadence suits you?

If a month doesn't reconcile, that month is free.

The guarantee we've offered since 2011 — claimed twice, both times our fault, both times honoured.

In writingIn the engagement letterSince 2011

Request an engagement letter.

Every engagement begins with a signed letter and a fixed scope — tell us where the books stand and we'll draft yours.

Balanced books, kept here

Accounting & fractional CFO for owner-led businesses.

hello@summa.co
+1 (415) 555-0132
228 Ledger Row, Suite 4 · San Francisco, CA
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