Fractional CPA – Senior Quality of Earnings Reviewer

Overview

This role is for a US-based CPA with deep Quality of Earnings (QoE) and transaction advisory experience to provide senior-level review and sign-off on QoE reports.

Analysis workpapers and initial report drafting are handled by an experienced team. Your responsibility is to challenge the work, strengthen conclusions, raise the quality bar, and take professional responsibility for the final deliverable when appropriate.

Location: US Based — Fully Remote

Responsibilities (Day to Day)

• 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
• Work alongside an experienced analysis and project-management team
• Focus on senior review, judgment, and quality—not rebuilding analysis from scratch
• Opportunity to help shape methodology and QC standards of a growing SBA-focused QoE practice
• Flexible recurring work without a full-time commitment

Application Process (What to Expect)

• After applying, you will receive guidance through the next steps, including an assessment tailored to the role
• The assessment is designed to take under 45 minutes whenever possible (some roles may require a slightly longer time investment)
• If selected, you can schedule your first interview with the team