Unfolding Values. Financial Co-Founder for Small-Caps

Why a phoenix

The founder who rose from the ashes. And the ones still in the fire.

The phoenix is the founder who has been through the fire and learned to fly. Most of the companies we work with already have everything they need to rise. The product, the market, the team. What they're missing is someone who has done it before, standing beside them through the hard part.

So we protect the spark when it's vulnerable, fuel the flame when it's scaling, and help direct the fire when it's ready to lead a market. You don't need to be told you'll fly. You need someone in the room who knows the way out of the ashes.

Who we help

If you're in this seat, you'll recognize yourself.

Small public companies sit in the hardest seat in finance. Too small for a tier-one CFO, too public to wing it. Deadlines don't move, and the auditor still calls on a Friday with one more question.

Sub-$500M US-listed companies

NYSE American, Nasdaq small-cap, OTCQB or OTCQX. Where Big 4 doesn't show up and boutique shops leave juniors to learn on your dime.

Pre-IPO, 6–18 months out

SOX gap analysis, the S-1 financial section, audit-firm selection, and a PCAOB-readiness diagnostic before bankers run a process.

The CFO is the CEO. Or the controller just left

The technical accounting that has to ship is sitting on someone's desk and nobody owns it. Bring in a senior pair of hands without a full-time hire.

Late or delinquent filings

An NT 10-Q or NT 10-K already filed, a Form 15 risk on the horizon, or a delinquent filer trying to get current and stay there.

An SEC comment letter or material weakness

A live comment letter that needs answering, or a disclosed material weakness where remediation hasn't started, and the next 10-K is on the calendar.

Complex accounting & cross-border ops

Warrants, convertible notes, PIPE, embedded derivatives, stock comp, and US + India entities whose books agree with no one.

Situations we handle

What actually lands on a Friday afternoon.

"We filed an NT 10-K and the clock is running."

Delinquent-filer cleanup. We reconstruct, draft, and get you current before a Form 15 risk becomes real.

"The SEC sent a comment letter."

We categorize every comment, draft the responses, and coordinate with your auditor before you reply.

"We're uplisting to Nasdaq."

Governance, financials, and disclosure brought to listing standard. And kept there after.

"The auditor raised going concern."

Disclosure, cash-runway analysis, and a remediation narrative that holds up in the 10-K.

"It's our first PCAOB audit."

PCAOB-readiness diagnostic, workpaper structure, and a clean hand-off so the audit doesn't stall.

"We disclosed a material weakness."

A remediation plan that actually moves. Scoped, evidenced, and audit-defensible.

"We just changed auditors."

New-auditor transition: re-document positions, rebuild the PBC list, and get the new firm what it needs without restarting from zero.

"Our CFO needs to build the team and systems."

Stand up the close calendar, the chart of accounts, and the controls. And support the people running them day to day.

"We need our books clean enough to raise."

Diligence-ready financials and a data room that survives investor and lender scrutiny.

How we compare

Big 4 advisory vs. boutique CFO shop vs. Unfolding Values.

A direct read for the company deciding who to bring in.

Dimension	Big 4 advisory	Boutique CFO shop	Unfolding Values
Who does the work	Partner sells, juniors deliver	Mid-level on retainer; partner unavailable	A senior partner leads every deliverable
Rate for senior-level work	$650–$1,200 / hr	$350–$600 / hr	Flat retainer or fixed-fee project
Public-company seat experience	Audit-side only	Varies, often none	10 years leading finance and accounting for a US-listed public company
Time to engaged (comment letter)	2–3 weeks scoping + SOW	7–10 days	Hours. Handshake start, paper follows.
Minimum engagement	$75K+	$25K+ or 12-mo lock-in	Month-to-month. No lock-in.
Cross-border US + India depth	Outsourced to local affiliate	Rare	Native. The founder runs both
Typical monthly commitment	Project-based, large teams	Set retainer, varies	~15–40 hrs/mo, scoped to the work

What the first 90 days look like

From delinquent filer to current. The typical path.

Week 1

Triage

Source manifest, gap list, and the honest read on what it takes to get current.

Weeks 2–4

Reconstruct

Rebuild the records, reconcile to source, resolve the technical accounting.

Weeks 5–8

Draft & file

Statements, MD&A, and footnotes drafted, cross-checked, and filed on EDGAR.

Weeks 9–12

Audit & sustain

Coordinate the audit, close the loop, and set the calendar so you stay current.

Free tools · no signup

Try the work before you ever email me.

Free, no-signup tools built from the filing seat. Every item tied to the standard behind it. The checklists are free on purpose: they're the easy part. What you hire me for is what happens when one flags a problem. The judgment, the fix, and the filing that holds.

Filing & reporting

The 10-Q gets a second reader.

It is 11pm and exactly one person has read the draft: the person who wrote it. This tool is the second read. 62 sections across Reg S-X, Reg S-K, and interim US GAAP, scoped to your profile, every item cited to the standard behind it. You get a score, the gaps ranked, and the full report on screen, free.

Run it on your 10-Q What it is & how to use it

Deadlines

Every SEC deadline, computed, not remembered.

Fiscal year end plus filer status in; fifteen months of 10-K, 10-Q, and proxy dates out, with weekend rolls and NT extension dates already applied. Export the whole thing as a calendar file your team subscribes to. The deadline stops being tribal knowledge.

Build your calendar What it is & how to use it

Going concern

The going-concern math, before your auditor runs it.

Cash and burn in; runway against the ASC 205-40 one-year horizon out, with the substantial-doubt screen and the management-plans logic your auditor will walk. If the answer is uncomfortable, better to know in private, months early, with time to act.

Assess your runway What it is & how to use it

See all free tools

SEC filing checklists, technical accounting, controls, deadlines, and founder finance. All free, all on screen, no signup.

Founder

Rohit Goel. The CPA who actually sat in the seat.

Ten years leading finance and accounting for a US-listed public company, after starting as a contractor to a listed company. Controllership, SEC reporting, and the technical accounting that has to be right. Structured $50M+ in capital. Zero restatements, zero late filings, zero audit qualifications. Through every audit-committee cycle.

Founders kept calling for exactly this. Senior public-company finance, without a full-time hire or Big 4 rates. So Unfolding Values was built as a firm around a standard, not a personality: senior-partner work on every file, never a junior with a partner's logo on the deck.

US CPA MBA · IIM Ahmedabad 10 years · US-listed public company finance US + India · run first-hand Zero restatements · zero late filings

Read the full story

Filing teardowns

How we read the filings behind the headlines.

Public-record analyses: how the filings signalled the problem before it broke. Not UV client engagements.

Every major accounting failure left a trail in the disclosures. If you knew where to look. We break down the ones that mattered, because that's the same pattern-recognition we bring to your filings.

The Phantom Bank · Wirecard€1.9B

Built for companies listed on NYSE AmericanNasdaqOTCQBOTCQX

References from completed engagements available under NDA. EDGAR links to filings I've led. Shared on request.

No pitch attached

Need a financial co-founder in your corner?

Tell us your ticker and what's on your plate. We work best with founders who aren't afraid of change. Who want the real problem fixed, not a binder of recommendations. If we're the right fit, we'll say so; if we're not, we'll tell you that too. Email us. A real person reads every one.

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co-founder for small
US-listed public companies.