Brian takes a limited number of new attestation engagements each month. — Check availability →

Attestation Services — Anderson, Indiana

Your lender needs CPA-signed financials.
We deliver all three levels.

Compiled, reviewed, and audited financial statements prepared and signed by Brian Rodgers, a licensed Indiana CPA with 41 years of practice. Fixed fee. Accepted by banks, SBA lenders, bonding companies, investors, and federal programs.

Licensed Indiana CPA — 41 years in continuous practice
Compilations, reviews, and audits — all in-house
Fixed fee quoted before we start — no billing surprises
Anderson, Indiana — serving all of Central Indiana

Quick Reference: Compilation vs. Review vs. Audit

 
Compile
Review
Audit
Assurance level
None
Limited
Reasonable
Community bank loans
Usually
Always
Always
SBA loans (larger)
Sometimes
Required
Accepted
Bonding / surety
Lower
Mid-tier
High value
Federal programs
No
Sometimes
Required
Nonprofit grants
Sometimes
Often
$750K+
Investors / partners
Negotiable
Standard
Highest
Not sure which?
Ask your lender — then call us. We'll confirm the right level.

Your lender or partner tells you what level they need.
We handle everything from there.

🏦

Bank & SBA Borrowers

Most business lenders require CPA-prepared financials for loans above a minimum threshold. The level depends on your lender and loan size.

Typically: Compilation or Review

🏗️

Contractors & Builders

Bonding companies require CPA-prepared financials for project bonds. Higher bond amounts often require reviewed or audited statements.

Compilation, Review, or Audit — depends on bond size

🏢

Commercial Tenants

Landlords for significant commercial leases often require compiled financials before signing — especially in competitive markets.

Typically: Compilation

🤝

Business Buyers & Sellers

Buyers want financials they can rely on. Sellers with CPA-prepared statements close faster and command better valuations.

Typically: Compilation or Review

📋

Nonprofits & Grants

Many grantors require reviewed financials. Federal awards over $750K require a Single Audit under Uniform Guidance (2 CFR Part 200).

Review or Audit — depends on award size

📈

Investors & New Partners

Outside investors and incoming partners routinely require reviewed or audited financials before committing capital or signing agreements.

Typically: Review or Audit

Three levels of attestation. One firm.

All three are CPA-signed. The difference is the level of work performed and the degree of assurance provided in the report.

Level 1

Compiled Financial Statements

We present your financial data in GAAP format with a CPA signature and compilation report. No independent verification — acceptable for most common lender and bonding requirements.

  • Balance sheet, income statement, statement of cash flows
  • CPA signature and formal compilation report (SSARS)
  • Accepted by most community banks and credit unions
  • Standard for SBA loans under most thresholds
  • Bonding and surety qualification (lower bond amounts)
  • Commercial lease applications
Choose this when your lender or bonding company requires a compiled statement, or when we confirm a compilation satisfies their requirement.

Level 2

Reviewed Financial Statements

We perform analytical procedures and inquiry in addition to compilation procedures, and provide limited assurance that no material modifications are needed.

  • All compilation components plus analytical review procedures
  • Limited assurance stated in the review report (SSARS)
  • Required for many larger SBA and conventional loans
  • Standard requirement for outside investors and new partners
  • Nonprofit grant compliance and board reporting
  • Franchise disclosure requirements
Choose this when your lender explicitly requires a review, your loan exceeds the compilation threshold, or an investor requests reviewed financials.

Level 3

Audited Financial Statements

The highest level of CPA attestation. We independently verify account balances, test transactions, obtain third-party confirmations, and issue an opinion on whether the statements are fairly presented.

  • Independent verification of balances and transactions (GAAS)
  • Third-party confirmations: banks, receivables, payables
  • Audit opinion issued under GAAS standards
  • Required for federal awards over $750K (Uniform Guidance)
  • Higher bonding thresholds and contractor prequalification
  • Investors and lenders requiring maximum assurance
Choose this when your bonding company, lender, federal program, or investor specifically requires an audited opinion.

Simple process. No surprises.

01

Book a call

Tell us what your lender requires and your deadline. We confirm the engagement level and quote a fixed fee.

02

Engagement letter

You sign our engagement letter. We tell you exactly what records we need — most clients already have it in QuickBooks.

03

We prepare and sign

Brian prepares the statements, performs the required procedures, issues the CPA report, and signs as your accountant of record.

04

Delivered and done

You receive final signed statements ready for your lender, bonding company, grantor, or investor.

What clients say about working with us.

"Needed compiled financials for an SBA loan on a tight deadline. Rodgers & Company had them done in under two weeks. The bank accepted them without any revisions."

Ray F. — Real Estate Investor, Indianapolis

"Our bonding company required CPA-signed financials and we had no idea where to start. Brian walked us through exactly what was needed, got it done fast, and we qualified for the bond. Saved the contract."

Marcus T. — Contractor, Madison County

"The reviewed financials Brian prepared helped us close a $1.2M loan. The bank's underwriter said they were among the cleanest they'd received. Brian knew exactly what format they needed."

Angela M. — Restaurant Owner, Central Indiana

What clients ask before they engage us.

What's the difference between a compilation, review, and audit?+
A compilation presents your financial data in GAAP format with a CPA signature — no independent verification. A review adds analytical procedures and limited assurance. An audit is the highest level: we independently verify account balances, test transactions, obtain third-party confirmations, and issue an opinion on whether the statements are fairly presented. Your lender, bonding company, or grantor will specify which they require.
Do you perform audits?+
Yes. Rodgers & Company performs compiled, reviewed, and audited financial statements. Audit engagements are conducted under GAAS standards and are appropriate for contractors with higher bonding requirements, nonprofits subject to Uniform Guidance, federal program compliance, and investors or lenders requiring an audited opinion. Book a call and Brian will confirm whether an audit is the right level for your situation.
How long does it take?+
Compilations and reviews are typically completed within 2–3 weeks of receiving complete client records. Audits take longer depending on the size and complexity of the entity — we'll give you a realistic timeline on the call. If your books need cleanup before we can proceed, we'll quote that separately.
How much does it cost?+
All engagements are fixed-fee, quoted before we start. The fee depends on engagement type, complexity, and the condition of your records. You know the cost before we begin. Email brian@therodgersco.com with "Attestation Inquiry" in the subject for a quick estimate.
Do I need to be a current bookkeeping client?+
No. We take standalone attestation engagements for clients whose books are maintained elsewhere, as long as records are complete and in reasonable order. If cleanup is needed before we can issue statements, we'll quote that separately.
I'm not in Anderson, Indiana. Can you still help me?+
Yes. Attestation engagements are handled remotely for out-of-area clients. We receive records electronically, prepare the statements, and deliver signed documents digitally. We regularly work with clients across Indiana and can assist out-of-state clients requiring Indiana-licensed CPA attestation.

Your lender needs signed financials.
Let's get them done.

Book a free 30-minute call. We'll confirm the engagement level, tell you what records we need, and quote a fixed fee before we start anything.

Book a Free Call

Prefer email? brian@therodgersco.com — put "Attestation Inquiry" in the subject and we'll respond within one business day.

Compilations, reviews & audits. Fixed fee. Licensed Indiana CPA. 41 years in practice.

Book a Free Call