CPA Needed for Accounting Software Evaluation

# Independent CPA Required — Accounting Software Testing, Validation & Certification

## Project Overview

We are seeking an **independent, licensed Certified Public Accountant (CPA)** to perform a comprehensive functional and accounting-integrity review of a newly developed accounting platform designed specifically for condominium associations, HOAs, and property management companies.

The platform, **Total Association (TA)**, contains a complete accounting system including general ledger, accounts receivable, accounts payable, invoicing, assessments, payments, credits, bank reconciliation, financial reporting, journal entries, budgeting, liabilities, and automated accounting processes.

This is **not a bookkeeping project and not a software-development project**.

We need a qualified accounting professional to independently test the accounting system, verify that transactions are processed and reported according to proper accounting principles, identify any deficiencies, retest corrections, and ultimately provide a **formal signed independent CPA report / attestation documenting the procedures performed and the results**.

## REQUIRED QUALIFICATIONS

The selected professional **must be a currently licensed CPA**.

Preference will be given to CPAs licensed in the United States with experience in:

* Accounting system audits or validations
* Agreed-Upon Procedures (AUP) engagements
* Attestation engagements
* Accounting software implementation or testing
* GAAP accounting
* Financial statement preparation/review
* General ledger system controls
* HOA, condominium, association, or property-management accounting

**CPA license information must be provided and independently verifiable.**

A CPA certificate belonging to another individual or firm is not acceptable. The professional responsible for the engagement and signing the final report must hold the appropriate license.

## Scope of Work

The CPA will be given access to a dedicated test environment and will be expected to independently test the accounting system from transaction entry through the final financial statements.

Testing should include, but not necessarily be limited to:

### General Ledger

* Chart of accounts
* Double-entry accounting
* Debit/credit integrity
* Journal entries
* Adjusting journal entries
* Opening balances
* Account balances
* Posting dates
* Accounting periods
* Period closing/locking
* Reversing transactions
* Audit trail integrity

### Accounts Receivable

* Membership/association assessments
* Special assessments
* Invoices
* Recurring invoices
* Partial payments
* Full payments
* Overpayments
* Unapplied payments
* Credits
* Partial invoice credits
* Full invoice credits
* General/unapplied credits
* Refunds
* Voided transactions
* Write-offs
* Owner/member balances
* Aging reports

### Accounts Payable

* Vendor bills
* Bill payments
* Partial payments
* Credits
* Voids
* Expense recognition
* Liability accounts
* Payment processing
* Vendor balances
* AP aging

### Banking

* Deposits
* Multiple payments combined into deposits
* Bank transactions
* Bank reconciliation
* Outstanding transactions
* Cleared transactions
* Corrections and reversals
* Transfers between accounts

### Financial Statements and Reports

The CPA must verify that transactions properly flow through the accounting system and that reports reconcile with the underlying general ledger.

Testing should include:

* Trial Balance
* Balance Sheet
* Income Statement / Statement of Revenues and Expenses
* General Ledger
* Accounts Receivable
* Accounts Payable
* Bank balances
* Owner/member ledgers
* Cash activity
* Liabilities
* Equity/fund balances
* Budget versus actual reporting, where applicable

The CPA should verify throughout testing that the fundamental accounting equation remains correct:

**Assets = Liabilities + Equity**

## Exception and Edge-Case Testing

We specifically want the tester to attempt to create difficult accounting situations rather than simply testing the normal workflow.

Examples include:

* Duplicate payments
* Duplicate transactions
* Partial payments
* Payments exceeding invoice balances
* Payments against multiple invoices
* Payments without an invoice
* Credits larger than invoice balances
* Partial and full credits
* General/unapplied credits
* Voided invoices
* Voided payments
* Reversals
* NSF/returned payments
* Transactions entered into incorrect periods
* Backdated transactions
* Adjustments after reconciliation
* Incorrect account assignments
* Conflicting or unusual transaction sequences
* Rounding conditions
* Zero-value transactions
* Prior-period adjustments

We want the CPA to actively attempt to find situations that could cause:

* An incorrect GL balance
* An incorrect financial statement
* A subsidiary ledger to disagree with the GL
* An incorrect owner/member balance
* An incorrect bank balance
* A transaction to be posted twice
* A transaction to disappear from the audit trail
* Debits and credits to become unbalanced

## Findings and Retesting

Any issue discovered should be documented with:

1. Test performed
2. Expected accounting result
3. Actual result
4. Accounting impact
5. Severity
6. Recommended correction

Our development team will correct identified issues.

The CPA will then **retest the corrected functionality** and document whether the issue was successfully resolved.

## Final Deliverable — Very Important

The objective is not simply to receive informal feedback.

At completion, we require a **formal professional report signed by the licensed CPA or CPA firm** describing:

* The scope of the engagement
* Accounting areas tested
* Procedures performed
* Transactions/scenarios tested
* Findings
* Resolution/retesting of findings
* Results of the procedures
* Any exceptions or limitations

We would like this structured, where professionally appropriate, as an **Agreed-Upon Procedures (AUP) or other appropriate CPA attestation engagement**.

The CPA should advise us on the correct professional form of engagement and report that can legitimately be issued based on the work performed.

**We are not asking the CPA to make an unsupported statement that the software is “certified.” We want a legitimate independent CPA engagement and signed report that we can provide to prospective management companies, associations, auditors, investors, and other parties as evidence that the accounting system has undergone independent professional testing.**

## When Submitting Your Proposal

Please include:

* Your full name
* CPA license state/jurisdiction
* CPA license number or verification information
* Whether your license is currently active
* Firm name, if applicable
* Experience performing AUP or attestation engagements
* Experience reviewing or testing accounting software
* Experience with HOA/condominium/property-management accounting, if any
* Whether you are able to issue a formal signed CPA report at completion
* Description of the type of report you recommend for this engagement
* Estimated professional fee

Please begin your proposal with the words:

**“I am a licensed CPA and can issue the final report.”**

This will help us separate qualified applicants from general accountants and software testers.

## Important

**Bookkeepers, general accountants, software QA testers, developers, and individuals without an active CPA license should not apply.**

Technical software-testing experience is helpful, but this engagement requires a professional who can evaluate the **accounting integrity of the system and issue an independent CPA report based on the testing performed.**