Fractional CPA – Senior Quality of Earnings Reviewer

Overview

This role involves senior-level review and sign-off on Quality of Earnings (QoE) reports. You will challenge and validate the work produced by an experienced analysis team—reviewing supporting documentation, underlying workpapers, and drafted conclusions—while taking professional responsibility for the final deliverable when appropriate.

Responsibilities

• Review QoE analysis, supporting documentation, and underlying workpapers
• Challenge and validate proposed EBITDA/SDE adjustments and add-backs
• Review normalized earnings, revenue quality, working capital, and financial-statement reconciliations
• Review cash-proof and supporting financial analysis
• Confirm conclusions are adequately supported and defensible
• Provide final technical and editorial review of completed reports
• Sign or co-sign reports when professionally appropriate
• Respond to questions from SBA lenders and underwriting teams
• Participate in occasional lender calls
• Provide feedback, coaching, and technical guidance to the existing team
• Help improve QoE templates, methodologies, and quality-control procedures

Requirements

• Active US CPA license in good standing
• Significant Quality of Earnings and/or transaction advisory experience
• Experience reviewing lower-middle-market acquisitions
• Strong command of normalized EBITDA/SDE, add-backs, working capital, cash proof, revenue quality, and financial-statement reconciliation
• Ability to thoroughly review underlying workpapers and take professional responsibility for the final report
• Comfortable signing or co-signing reports when professionally appropriate
• Strong communication skills with lenders and underwriting teams
• US-based and available during normal US business hours

Preferred Qualifications

• Experience with SBA 7(a) acquisition transactions
• Background in accounting, transaction advisory, or financial due diligence
• Familiarity with new SBA QoE requirements taking effect October 1, 2026
• Experience supervising offshore or distributed analyst teams
• Experience improving templates, methodologies, and QC processes

Compensation & Benefits

• Fractional, project-based engagement—hourly or per project
• Start with a few engagements per month and scale as volume grows
• Flexible recurring work without a full-time commitment

Location

US-based; fully remote.