Twenty minutes on which of the two jobs is currently unowned and what it would take to fill it. One sentence about where things stand is enough to begin.
There is nothing to get ready first. Whether the books are six weeks behind or perfectly current, either one is a fine place to start from.
We would cover who is doing what today, where the gap actually sits, and what one desk holding both would look like in practice. If a signed report is the real need, that comes up on this call and not afterwards.
You will be talking to the Steven Palmieri practice.
Until a grid appears here, the footer number reaches the desk that keeps the record and the decision in separate hands.
Neither job title is a CPA credential, and this desk does not hold one. Audits, reviews and assurance opinions stay with a firm that holds the credential, even when one person keeps both the record and the decision. If a lender wants a signed report, the meeting ends on a referral rather than a workaround. The whole of it is written out on the disclosures page.
Source. Texas Occupations Code, section 901.451 and section 901.453 on reports expressing assurance, with 901.456 on unlicensed practice. Read 29 September 2026.