This is the arrangement most owner run companies end up wanting once the two titles stop being abstract. Here is what it looks like from the inside.
The month closes and the same person who closed it reads it with you. There is no packet handed across a boundary, no waiting on somebody else's calendar, and no gap in which a question can quietly go missing.
It sounds like a small thing. It changes the tempo of a whole year, because a question asked during the read gets answered from the record in the same conversation.
The handover, first. Most of the defects we find were created at a boundary, where one person made an entry without knowing how the next person was going to need it.
The blame, second. When the record and the decision have different owners, an awkward number always belongs to the other desk. With one owner there is nowhere for it to go, which is uncomfortable and extremely useful.
You still want a second pair of eyes on anything material, and the reserved work still gets referred out when it comes up. Concentrating that much knowledge in one person is a genuine risk, and the answer to it is documentation.
It also means choosing that person carefully, because at this size the arrangement is only ever as good as their judgement. Worth being blunt about before anybody signs anything.
A company that already has a finance team, where the record has real volume and needs an owner of its own. At that size the split earns its keep and copying it is the right answer.
If that is you, the useful part of this page is working out which of the two jobs you are actually short of.
A description of what the month would look like, who does which part, and what stays on your side of the line.
The rows above are shape only and hold nobody's real month.
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.
Breadth is the record row and the decision row on that strip being the same person's work, so a category chosen in March gets chosen knowing what October will want from it.
Height is the read itself, sitting down with the month and deciding something. That is the part most owners have never actually had.
I was trying to fill a job. What I actually wanted was to stop being the only person who sees the whole thing.
You will be talking to the Steven Palmieri practice. A sentence about the Tuesday split is enough to start.
You will be talking to the Steven Palmieri practice.