Technology & SaaS Audit

A technology and SaaS audit is an independent examination of a company’s financial statements under U.S. GAAP that results in an auditor’s opinion. For subscription businesses, it concentrates on how revenue is recognized under ASC 606, how deferred revenue rolls forward, and how software development costs and equity compensation are accounted for. The audit gives investors, boards, and acquirers confidence in the numbers behind the growth story.

• SaaS and software companies raising capital or reporting to investors.
• Venture- and private-equity-backed businesses with board reporting requirements.
• Companies preparing for a financing round, acquisition, or IPO readiness.
• Marketplaces and platforms with complex, multi-party revenue arrangements.
• Technology firms whose lenders or customers require audited financials.

• ASC 606 subscription revenue recognition, including performance obligations and variable consideration.
• Deferred revenue and the completeness and accuracy of the revenue waterfall.
• Capitalized software development costs and the amortization policy applied.
• Stock-based compensation, including valuation, vesting, and expense recognition.
• Investor and board reporting, including metrics tied to the financial statements.

Modus helps you get a technology and SaaS audit that keeps pace with a fast-moving business. Our AI-native platform ingests your billing system, contract data, and general ledger, ties every conclusion back to source, and tests revenue and deferred balances across every contract rather than a sample. That means fewer requests, earlier resolution of ASC 606 questions, and a result your investors and board can rely on.

• Top-firm audit quality at a middle-market price.
• Deep ASC 606, deferred revenue, and equity-compensation expertise.
• A roughly four-week turnaround from a genuinely AI-native process.
• Source-linked support that makes investor and board reporting straightforward.
• Up to about 50% fewer questions for a lean finance team.