INTERIM & FRACTIONAL CFO - CAO - SEC REPORTING & TECHNICAL ACCOUNTING
Restoring stability in public-company financial reporting
I step in, take direct ownership of the SEC reporting process, and deliver the filings — during CFO transitions, restatements, audit strain, and periods of elevated filing risk.
THE PRACTICE
“When a public company's reporting function breaks down, there is a very short list of people who can walk in, take ownership, and deliver. I am one of them.”
I work primarily with NYSE and NASDAQ-listed public companies navigating periods of reporting complexity, finance leadership transition, and elevated SEC filing pressure. Serving as Interim or Fractional CFO/CAO, my role is operational, not theoretical. I lead the reporting process, coordinate directly with auditors and legal counsel, manage technical accounting matters, and oversee SEC filings.
Unlike many consultants, I do not operate as a high-level advisor removed from execution. I assume direct ownership of the reporting process and stay engaged until the filings are complete, the auditors are aligned, and the reporting function is stable and predictable.
Currently serving as Fractional CFO for a NASDAQ-listed public company while advising Boards, Audit Committees, CEOs, and CFOs nationally from Atlanta, Georgia.
37+
Years of public company SEC reporting experience
0
Missed filing deadlines across all engagements
NYSE & NASDAQ
Listed company engagements
CURRENT ENGAGEMENT
Successfully filed the Q3 2025 10-Q, full year 2025 10-K with Part III, and Q1 2026 10-Q — on time and, most recently, early — following a mid-cycle CFO departure.
WHO I HELP
The situations where I add the most value
01
CFO & CAO Departures
Immediate interim reporting leadership when the filing cycle cannot wait for a permanent search to conclude.
04
Going Concern & Audit Strain
Auditor coordination, going concern disclosure management, and reporting remediation during distressed periods.
02
SEC Filing Execution & Stabilization
Direct ownership of 10-K, 10-Q, 8-K, S-1, S-4, and Super 10-K preparation, review, and filing execution.
05
SPAC & Capital Markets Transactions
S-4 preparation, Regulation S-X compliance, financial statement coordination, and SEC comment letter management through close.
Every engagement begins with a reporting function under pressure. These are the specific situations where experienced, senior, hands-on ownership makes the difference between a clean filing and a crisis.
03
Restatements & Filing Recovery
Multi-period restatements, SEC comment letter response processes, and Super 10-K filing under elevated scrutiny.
06
Technical Accounting Complexity
Complex U.S. GAAP analysis, technical accounting memoranda, and disclosure drafting across ASC 805, 606, 718, 815, 842, 326, 350, and consolidations.
REPRESENTATIVE ENGAGEMENTS
Delivered under pressure
Each engagement began with a reporting function in crisis. Each one delivered.
FRACTIONAL CFO
NASDAQ-Listed Smaller Reporting Company
CFO departure mid-reporting cycle, filing timeline at risk.
Assumed leadership of SEC reporting and technical accounting following CFO departure. Responsible for Form 10-K and 10-Q preparation, auditor coordination, technical accounting memoranda, disclosure drafting, XBRL oversight, and Audit Committee support. Stabilized the reporting process and restored filing predictability during leadership transition.
INTERIM CAO
NYSE-Listed Manufacturer — Floor & Industrial Products ($1.4B Revenue)
Senior finance leadership transition with active audit cycle and immovable filing deadlines.
Led SEC reporting and technical accounting. Maintained uninterrupted reporting cadence. No disruption to filing schedule or audit relationship.
SEC REPORTING & ADVISORY
NYSE-Listed Manufacturer — Water Infrastructure Products ($1.1B Revenue)
Reporting process under strain, timelines at risk, technical accounting backlog.
Directed SEC reporting and technical accounting operations. Reduced close timelines approximately 40% while improving audit readiness and filing predictability.
RESTATEMENT & REMEDIATION
Sonder Holdings, Inc. (NASDAQ)
Multi-period restatement required, SEC comment letters active, filing credibility at risk.
Led multi-period restatement, Super 10-K filing, and full SEC comment letter response process. Restored filing credibility under elevated audit scrutiny.
SPAC TRANSACTION SUPPORT
Consumer Products Company
Mid-execution SPAC with Regulation S-X compliance gaps and SEC comment letter pressure.
Led S-4 preparation, Reg S-X compliance, and SEC comment letter process through successful transaction close.
PRE-IPO & AUDIT READINESS
Private Healthcare Company
Company preparing for public markets with reporting infrastructure not yet built to SEC standards.
Led S-1 preparation, technical accounting, ASC 842 implementation, and audit readiness initiatives ahead of public market entry.
CORE EXPERTISE
What I own end to end
SEC Reporting — 10-K, 10-Q, 8-K, S-1, S-4, Super 10-K
Technical Accounting & Complex U.S. GAAP
Restatements & Filing Recovery
Interim CFO / CAO Leadership During Transitions
Audit Coordination & Audit Committee Support
SEC Comment Letters & Reporting Remediation
Going Concern & Liquidity Disclosure
SPAC & Capital Markets Transactions
AI Governance Within Financial Reporting Processes
XBRL Oversight & Disclosure Drafting
TECHNICAL ACCOUNTING COVERAGE
U.S. GAAP depth
Technical accounting memoranda, position papers, and complex disclosure environments across the full range of U.S. GAAP standards applicable to public company reporting.
ASC 805 — Business Combinations
ASC 606 — Revenue Recognition
ASC 718 — Stock Compensation
ASC 815 — Derivatives
ASC 842 — Leases
ASC 326 — Credit Losses
ASC 350 — Intangibles & Impairment
Consolidations
SEC Regulation S-X
SEC Regulation S-K
Warrant Classification
Going Concern Analysis
Complex Disclosure Environments
ABOUT
37 years inside the filing process
__________________________
I began my career with Coopers & Lybrand — now PricewaterhouseCoopers — and have spent the past 37 years working inside the SEC reporting function of public companies ranging from smaller reporting companies to NYSE-listed manufacturers with over $1 billion in revenue.
My practice is not advisory. I do not produce recommendations and hand them off. I step in, take ownership of the reporting process, and stay until the work is done — the filing is out, the auditors are aligned, and the reporting function is stable.
◆ Coopers & Lybrand trained — the foundation of a career built inside the reporting function, not observing it from outside.
◆ Certified Public Accountant — active license. University of Georgia, Terry College of Business (BBA and MACC).
◆ Based in Atlanta, Georgia. Serving NYSE and NASDAQ-listed public companies nationally, with remote-first engagements and travel as required.
A NOTE ON AI IN FINANCIAL REPORTING
AI tools are entering public company accounting faster than most finance teams can assess the risk
The governance, disclosure, and audit implications of AI in financial reporting are not abstract — they are immediate. I help companies implement AI tools responsibly within their reporting workflows, from the perspective of someone who has owned the filings, managed the auditors, and responded to the SEC comment letters. This is not outside advisory. It is operational experience from inside the reporting function.
GET IN TOUCH
If the situation is serious, let's talk.
____________________
If your company is navigating a CFO or CAO transition, elevated SEC filing pressure, a restatement, going concern situation, or a reporting function that needs immediate senior ownership — I am available to discuss whether I can help.
✉ Email: brian@brianbrowncpa.com
in LinkedIn: linkedin.com/in/brianbrowncpa
◆ Atlanta, Georgia — Serving Clients Nationally
All inquiries are handled with discretion.