Crowdfunding Audit Services

Seeking a professional audit or review for crowdfunding? We are ready to help.

Raising capital through crowdfunding can be a challenging process, and choosing the right auditor is critical for success. Artesian CPA is the original and industry-leading CPA firm specialized in crowdfunding audits and reviews for Regulation CF and Regulation A offerings. Our team has supported hundreds of successful raises totaling hundreds of millions of dollars, including many of the industry’s firsts, milestones, and biggest success stories, giving us unmatched expertise in this niche.

We understand the SEC’s attestation requirements and specialized requirements, and work to ensure your audit or review process is as smooth and efficient as possible. Our professionals, nearly all with Big 4 backgrounds, combine deep technical expertise with the personalized attention of a boutique firm. Whether you need a first-time crowdfunding audit or a firm for ongoing compliance, Artesian CPA is here to help.

Why choose Artesian?

Artesian CPA is the leading firm specializing in crowdfunding offerings available under the JOBS Act securities regulations. With hundreds of crowdfunding audits/reviews under our belt, we are the most experienced firm in dealing with the unique requirements of crowdfunding offerings, which provides tremendous value to our clients in the SEC filing process. Our founding partner was a pioneer for the industry, getting involved back in 2011 when this was all just a bill working through Congress, then forming Artesian CPA to service this industry in 2014. We have worked with start-ups and growth-stage enterprises across the country in many industries and have been the CPA for many of the most successful and innovative crowdfunding offerings to date. We are proud to call five Shark Tank alum companies our clients.

As nationally renowned experts on crowdfunding, start-up financing, and financing innovation, we regularly speak at major industry and start-up focused conferences and events. Our managing partner is nationally published on the topic by industry publications, has been quoted and profiled in Entrepreneur Magazine multiple times, and serves as a board member of the Crowdfunding Professional Association helping lead the industry forward. Our industry knowledge, SEC reporting experience, and industry connections set us apart as the industry leader for Regulation CF and Regulation A accounting, auditing, and SEC reporting matters.

Nationwide presence with licensing or permits covering 41 states and over 90% of the US population and GDP.

Do I need an audit?

Regulation A+ Tier II Offering (JOBS Act Title IV Crowdfunding):

CPA audit required for prior two years, with the following stipulations based on the age of the financial statements:

Months Since Company’s Year End through Filing Date:

1-3 months: Audited financial statements for the two year-ends preceding the most recently ended, and interim financial statements (unaudited) no earlier than 6 months after the most recent year-end presented. (i.e. a company with a calendar year-end filing in February of 2026 would need to present audited financial statements for the years ended December 31, 2023 and 2024, and unaudited financial statements as of a date not sooner than June 30, 2025).
4-9 months: Audited financial statements for the most recent two year-ends. No interim financial statements required. (i.e. a company with a calendar year-end filing in April of 2026 would require audited financial statements as of December 31, 2024 and 2025).
10-12 months: Audited financial statements for the most recent two year-ends and interim financial statements (unaudited) no earlier than 6 months after the most recent year-end presented. (i.e. a company with a calendar year-end filing in October of 2026 would need to present audited financial statements for the years ended December 31, 2024 and 2025, and unaudited financial statements as of a date not sooner than June 30, 2026).

Regulations CF (JOBS Act Title III Crowdfunding):

Raise Up to $124k: No audit or review requirement. Tax returns and certification of GAAP financial statements by company officer.
Raise over $124k and up to $618k: CPA review required on the prior two fiscal years.
Raise over $618k and up to $5M: CPA audit required if the issuer company has previously performed an offering under Regulation CF, otherwise, a CPA review for full raise cap for first-time issuers. Both require the financial statements to cover the prior two fiscal years.

Regulation D Rule 506 Offerings (Title II):

No audit or review is required if the offering is to only accredited investors. To include unaccredited investors in the raise the issuer is required to have an audit of the two years prior to the registration of the offering. However, if the issuer cannot obtain audited financial statements without unreasonable effort or expense, then only the issuer’s balance sheet, which shall be dated within 120 days of the start of the offering, must be audited.

For offerings up to $2,000,000, the issuer must furnish two years of financial statements, except that only the issuer’s balance sheet, which shall be dated within 120 days of the start of the offering, must be audited;
For offerings up to $7.5 million, the issuer must furnish an audited balance sheet as of the end of the most recent fiscal year, or as of a date within 135 days if the issuer existed for a period less than one fiscal year, and audited statements of income, cash flows and changes in stockholders’ equity for each of the two fiscal years preceding the date of such audited balance sheet (or such shorter period as the registrant has been in business).
For offerings over $7.5 million, the issuer must furnish three years of audited financial statements.

For more information on Regulation A+ (Reg A or Title IV), Regulation CF (Regulation Crowdfunding or Title III) other crowdfunding financial statement review services, audit, or accounting information, please visit our sister site at crowdfundcpa.com