OTC and Pink Sheet Accounting

Conducting a PCAOB audit is a critical step for public companies seeking to enhance investor confidence, maintain regulatory compliance, and prepare for uplisting to more prominent exchanges. FirmKey’s network includes qualified CPA firms experienced in performing rigorous PCAOB audits that meet the standards expected by investors, auditors, and regulatory bodies. Whether your goal is to strengthen investor relations, achieve compliance readiness, or satisfy uplisting requirements, FirmKey connects you with experts who understand the complexities of the public market landscape. Audit services include:

FirmKey’s network includes professionals specializing in OTC accounting, OTC financial reporting, taxes, and OTC compliance. These experts support clients across all aspects of public company finances and financial regulation, including OTC market disclosure preparation, OTC Pink Sheets reporting, and SEC compliance for OTC companies. Services are available on a fractional, project-based, or outsourced basis.

Key OTC support includes:

FirmKey’s network partners assist with every aspect of Pink Sheet accounting, including the preparation of Pink Sheet financial statements, managing audits, and ensuring compliance across over-the-counter tiers (current information, limited information, and no information).

Services include:

• Financial reporting for Pink Sheet companies (quarterly/annual)
• Edgarization and MD&A preparation
• Pink Sheet SEC filings and compliance support
• Assistance with Pink Sheet listing requirements
• FINRA and over-the-counter Markets compliance responses
• Historical clean-up and GAAP alignment

FirmKey’s partners are experienced in auditing over-the-counter companies and navigating public company audits. They assist with audit planning, documentation gathering, issue spotting, and interfacing with PCAOB-registered firms. Services cover:

• Full year-end close and interim support
• Financial schedules and QofE Lite prep
• Mock audits and audit committee coordination
• Compliance with SEC filing deadlines
• Support for uplisting audit requirements
• Alignment with PCAOB audit requirements for uplisting

FirmKey connects companies with experienced fractional CFOs and controllers to support OTC issuer requirements and financial operations:

• Controller oversight for accounting teams and vendors
• Budgeting, forecasting, and board/investor reporting
• Uplisting preparation (OTC Pink to OTCQX/OTCQB or Nasdaq)
• Cap table management and valuation support
• Cash flow management and operational readiness
• Internal controls implementation (SOX-light)
• Investor relations and communications

FirmKey’s network ensures ongoing compliance and accurate reporting through outsourced accounting and tax services tailored to over-the-counter public company needs:

• Monthly close execution and full GL management
• AR/AP processing and payroll journal entries
• Tax preparation and estimated quarterly filings
• Support with 1099s, franchise tax, and sales tax
• Optimization of QuickBooks/Xero and intercompany accounting

If your company is planning to move from Pink Sheet to OTCQB/QX or a national exchange, FirmKey’s network partners support uplisting from start to finish in the accounting requirements needed to uplist:

• Uplisting roadmap and governance readiness
• Auditor introductions and PCAOB audit coordination
• PCAOB audits
• SEC registration filing (Form 10, S-1)
• Cap table and equity cleanup
• Financial history reconciliation
• Disclosure preparation aligned with uplisting requirements

FirmKey helps companies find the best accounting firms for OTC companies through a flexible model that allows fractional, project-based, or outsourced engagements. Whether you’re navigating public company reporting requirements or seeking support for OTC Pink Sheets reporting, FirmKey’s network includes trusted experts who deliver results. Here are some of the many reasons that our accountants are great for public companies:

FirmKey’s network is designed for flexibility. Whether you need a part-time controller, short-term audit prep, a one off audit, or recurring CFO support, our professionals are available on a fractional, project-based, or outsourced basis. This approach lets companies scale financial expertise as needed — without the overhead of full-time hires. From managing monthly reporting to navigating one-off transactions, FirmKey makes it easy to get the right expertise, right when you need it.

Operating as a public company adds layers of complexity to every financial process. FirmKey’s partners are experienced in handling the demands of investor reporting, audit committees, equity administration, and governance standards. Whether you’re managing multi-entity consolidations or preparing board-ready financials, our network brings structure and accountability to your finance function.

Companies need timely, accurate financials to drive better decision-making. FirmKey’s network includes professionals who implement strong monthly close processes, streamline reconciliation, and create reporting dashboards that deliver clear, actionable insights. With the right systems and workflows in place, leadership teams can focus on growth while trusting the numbers behind their strategy.