Income Tax Provision
These services are provided when Frank, Rimerman + Co. LLP is not the independent auditor of a tax client. We prepare the tax provision work papers, which document the company's worldwide income tax position. These work papers are audited by the company's independent auditor.
We prepare the work papers considering FAS 109, FIN 48, FAS 123R, and FIN 18 (for quarterly filings). We are familiar with the disclosure requirements and how they differ for private and publicly traded companies. We have experience preparing work papers for multiple years where the tax returns no longer tie to the audited financial statements after posting of adjustments. We have experience with S-1 registration filings, again with multiple years, and audit adjustments. We address all areas of a company's tax situation including the following list of common topics:
- Transfer pricing
- Permanent establishment exposure
- Multi-state nexus exposure
- Treatment of stock options
- Audit activity
- Section 382 impact
- Research credit documentation
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