Accounting Reviewer / CPA Consultant (Remote, Part-Time)

Approximately 40 hours total, delivered in structured batches over 2–3 weeks.

You'll review synthetic accounting examples across four areas:

• **Journal Entry examples** — verify entries are balanced, accounts are appropriate, and debits/credits are correctly assigned under the matching principle and double-entry bookkeeping

• **Fixed Assets (ASC 360)** — validate capitalize vs. expense decisions, useful life determinations, and depreciation method selection

• **Prepaids & Accruals** — confirm timing recognition is correct; distinguish prepaid vs. immediate expense, accrued expense vs. accrued revenue

• **Policy Compliance edge cases** — review approval threshold logic, segregation of duties scenarios, and budget compliance decisions

For each example, you'll provide: ✓ Valid / ✗ Invalid / ⚑ Flagged — plus a brief written note on anything you flag or correct. Annotation guidelines and a review template will be provided before your first batch.

Note: some examples are intentionally edge cases or gray areas. We want your reasoning, not just a verdict.

• Examples delivered in batches of 200–500 at a time via shared spreadsheet

• 2–3 business day turnaround per batch

• Async communication via Upwork messages

• Start date: this week

• Active CPA license, CPA candidate, or strong US GAAP background (senior accounting student or experienced bookkeeper with solid fundamentals will be considered)

• Confident with double-entry bookkeeping and the matching principle — this is the foundation for everything you'll review

• Solid working knowledge of ASC 360 (fixed assets) — capitalize vs. expense decisions come up frequently

• Comfortable with accrual accounting concepts and prepaid amortization timing

• Reliable and communicative — we're on a tight timeline and need consistent batch turnarounds

• Able to start immediately
• *Note:** Deep expertise in ASC 842 (leases), ASC 606 (revenue recognition), or ASC 740 (tax) is not required for this engagement.