Embedded Files
Com2000.org
SEC Regulation Fair Disclosure (Reg FD). SEC Reg FD regulation prohibits public companies or persons acting on their behalf from selectively disclosing material, nonpublic information to certain persons outside the company, including holders of company securities.
A recent SEC enforcement action serves as a reminder that changing technologies and approaches to investor communications are still presenting new compliance challenges, and a failure to refresh and diligently comply with policies can have serious consequences.Using Social Media to Comply with Reg FD : SEC guidance regarding the use of social media to comply with Reg FD dates back to 2013, as an extension of its earlier guidance on website communications. Generally, the SEC has recognized that social media communications can be a viable vehicle for complying with Reg FD, provided that the company has made investors, the market, and the media aware of the channels of distribution it expects to use, so these parties know where to look for disclosures of material information about the company or what they need to do to be in a position to receive this information. Even with the benefit of this guidance, the use of social media for Reg FD compliance remains a gray area for many companies and may present a compliance risk. For that reason, most companies are well advised to use customary methods of complying with the regulation (Forms 8-K or press releases, for example) alongside or in lieu of social media to relay material, nonpublic information. Companies that wish to rely solely on social media to relay this information should consult with counsel to minimize the risk of Reg FD violations.SEC Reg FD References:https://www.toppanmerrill.com/glossary/sec-regulation-fair-disclosure/ https://www.sec.gov/rules-regulations/2000/08/selective-disclosure-insider-trading#P12_1307https://www.winston.com/en/blogs-and-podcasts/capital-markets-and-securities-law-watch/sec-charges-public-company-with-regulation-fd-violation-over-ceos-social-media-posts
Com2000 Limited 科網2000有限公司
HongKong Business Registration BRN 51716949香港公司 商業登記號碼 HK License NumberHongKong Company Registration Number 公司編號 1411360 https://weibo.com/com2000
Com2000 IPO Accounting Cycle - Compliance - Financial Reporting - Internal Control Standards: - 9 Steps Process - Excel - QuickBook QB :
(1) identifying transactions, (2) recording transactions, (3) posting journal entries to the general ledger,(4) creating an unadjusted trial balance, (5) preparing adjusting entries, (6) creating an adjusted trial balance, (7) preparing financial statements, (8) preparing closing entries, and (9) preparing the post-closing trial balance.
https://www.personalfinancelab.com/finance-knowledge/accounting/the-accounting-cycle/
Com2000 Year-end Accounting Close Process.
Step 1: Prepare the Financial Close ScheduleThe financial close schedule outlines the timeline and tasks you need to complete for a successful year-end close. This will be essential for keeping your team accountable and organized.
Step 2: Gather Relevant Financial DocumentsTo facilitate the steps in the year-end close, you’ll need to gather records of all your company’s financial transactions, including the following:Bank statementsStatements from credit cardsInventory countsA copy of last year's tax returnAccount statements for loansMerchant statementsPayroll reports connects to accounting systems such as QuickBooks QB
Step 3: Reconcile Bank StatementsThis process focuses on ensuring your cash balances are accurate, uncovering errors and omissions and updating transactions that haven’t been recorded.Compare each transaction in your bank statements with the corresponding entry in your general ledger, and then check for discrepancies between them.
Step 4: Review Accounts Payable and ReceivableAccounts payable are the amounts your company owes suppliers and other third parties, while accounts receivable are the money your company expects to receive from customers.
Step 5: Review Your Assets
Step 8: Prepare Your Income Statement
Step 9: Create Your Balance Sheet
Step 13: Reconcile Loan Balances
Step 14: Review Contracts and AgreementsCollect all contracts, agreements and legal documents for any financial commitments your business executed during the year, such as relationships with vendors, clients, suppliers, partners, landlords and other contracts.
Step 16: Review and Adjust Accounts
Accounting References: https://www.venasolutions.com/blog/year-end-close-checklist
Com2000.org USA IPO S1 Registration Financial Reports, 10K 10Q SEC filings.
(1) identifying transactions, (2) recording transactions, (3) posting journal entries to the general ledger,(4) creating an unadjusted trial balance, (5) preparing adjusting entries, (6) creating an adjusted trial balance, (7) preparing financial statements, (8) preparing closing entries, and (9) preparing the post-closing trial balance.
https://www.personalfinancelab.com/finance-knowledge/accounting/the-accounting-cycle/
Com2000 Year-end Accounting Close Process.
Step 1: Prepare the Financial Close ScheduleThe financial close schedule outlines the timeline and tasks you need to complete for a successful year-end close. This will be essential for keeping your team accountable and organized.
Step 2: Gather Relevant Financial DocumentsTo facilitate the steps in the year-end close, you’ll need to gather records of all your company’s financial transactions, including the following:Bank statementsStatements from credit cardsInventory countsA copy of last year's tax returnAccount statements for loansMerchant statementsPayroll reports connects to accounting systems such as QuickBooks QB
Step 3: Reconcile Bank StatementsThis process focuses on ensuring your cash balances are accurate, uncovering errors and omissions and updating transactions that haven’t been recorded.Compare each transaction in your bank statements with the corresponding entry in your general ledger, and then check for discrepancies between them.
Step 4: Review Accounts Payable and ReceivableAccounts payable are the amounts your company owes suppliers and other third parties, while accounts receivable are the money your company expects to receive from customers.
Step 5: Review Your Assets
Step 8: Prepare Your Income Statement
Step 9: Create Your Balance Sheet
Step 13: Reconcile Loan Balances
Step 14: Review Contracts and AgreementsCollect all contracts, agreements and legal documents for any financial commitments your business executed during the year, such as relationships with vendors, clients, suppliers, partners, landlords and other contracts.
Step 16: Review and Adjust Accounts
Accounting References: https://www.venasolutions.com/blog/year-end-close-checklist
Com2000.org USA IPO S1 Registration Financial Reports, 10K 10Q SEC filings.
PCAOB CPA Audit Document List:1. Financial statements2. Certified Stockholder Listing3. Incorporation documents4. General Ledger and Trial Balance5. All Bank Statement6. Schedule of Prepaid Expense7. Schedule of Inventory8. Support Documents for Intangible Assets9. Schedule of Account Payables10. Schedule of convertible notes and support documents11. Schedule of Trade and Other Payables12. Schedule of Revenue13. Support documents for administrative expenses14. Notes on Subsequent Event (If any)15. Any other document relevant to the Audit.
OLAYINKA OYEBOLA & CO. ,, YINKA OYEBOLA. FCA, FCTI, MSC LEED U.K
OLAYINKA OYEBOLA & CO. ,, YINKA OYEBOLA. FCA, FCTI, MSC LEED U.K
PCAOB CPA Auditor: Document Request List - PBC (Provided By Client)
PBC # Description
1 Final trial balance
2 Chart of Accounts
3 Up to date company organization chart
4 Cash Flow statement and worksheet for 2022
5 Interim Financial Statement Balance sheet (all three 10-Qs)* Include foot notes and summary of significant account (see example)"
6 Interim Financial Statement Income Statement (all three 10-Qs)* Include foot notes and summary of significant account (see example)"
7 Interim Financial Statement Cash Flow (all three 10-Qs)* Include foot notes and summary of significant account (see example)"
8 Listing of related entities updated as of Fiscal Year (2022)
9 Listing of related party transactions during the year (2022 if any)
10 Board of directors and committee' meeting minutes for all meetings* Please provide approved copy of minutes for those available and drafts of minutes if not yet approved."
11 Listing of all legal expense or litigation contingencies incurred and/or paid during FY and the current period, with description of services rendered
12 Management representation letter
13 Copies of new revenue and significant new contracts emerged into during FY (significant new revenue agreements, purchase/sales agreements).
14 Accounting policy memos for BS and P&L Line items, as applicable.
15 General Dump of all Journal Entries made during FY
Com2000.org USA IPO S1 Registration Financial Reports, 10K 10Q SEC filings.
Financial Reports 財務報表, 四大財務報表:
Balance Sheet 資產負債表Income Statement 損益表 Profit & Loss AccountCash Flow Statement 現金流量表Statement of Changes in Equity 權益變動表 https://zh.wikipedia.org/zh-hk/%E7%8F%BE%E9%87%91%E6%B5%81%E9%87%8F%E8%A1%A8
Worksheet 工作底稿 : 是會計人員在期末的會計程序中，常用的一種多欄式表格，可供會計人員做調整、計算損益、核算科目餘額等計算工作，亦稱為結帳工作底稿。
Trial Balance 試算表 是會計系統中的一項重要工具，用於核對企業的會計記錄是否正確和平衡。它透過匯總所有分類帳中的借方和貸方金額，檢查帳目是否一致，發現和糾正錯誤。 https://a1.digiwin.com/essay/essay-content.php?detail=1087
Chart of Accounts 會計科目表 又稱 會計科目對照表。 會計科目表一般包括資產/負債/所有者權益/費用/收入在內的五大主要類別，詳細列出了公司在各分類帳中擁有的所有科目，任何查看該表的人都能夠清楚地了解該企業的業務性質和財務狀況。https://fenginfo.com/214.html
General Ledger 總分類賬簿, 簡稱總賬https://baike.baidu.com/item/%E7%B8%BD%E8%B3%AC/9804342
General Journal 普通日記賬https://wiki.mbalib.com/zh-tw/%E6%99%AE%E9%80%9A%E6%97%A5%E8%AE%B0%E8%B4%A6
IFRS 國際財務報導準則 International Financial Reporting Standards IFRS
USGAAP 美國會計準則 US Generally Accepted Accounting Principles USGAAP
Accounting Bookkeeping Systems: 财务管理系统QuickBooks Accounting Software, KingDee.com.hk https://QuickBooks.intuit.com 速达 A4.cloud PRO 财务管理系统 https://www.SuperData.com.cn
Accountant : we are hiring accountant , book keeping, financial reports, acct reports, 10K 10Q SEC filings.
Accountant Bookkeeping: 财务管理系统Experienced in using QuickBooks Accounting Software, KingDee.com.hk https://quickbooks.intuit.com 速达A4.cloud PRO 财务管理系统 https://www.superdata.com.cn 速达 A4.cloud PRO 财务管理系统是一套完全符合国家财务会计管理标准的财务管理系统，账务管理、报表管理、工资管理、固定资产管理、现金银行管理... 一应俱全，支持多账套应用，跨地域云应用、集团化管理堪称大全，深得用户的信赖。卓越的技术架构支持系统云应用、桌面应用、APP 应用。集成财务、凭证录入、出纳签字、出纳管理、票据管理现金银行、固定资产、资产变动、工作录入、计提折旧、工资管理、期末处理、财务分析、票据管理、应收票据、票据结算、存货管理、预算管理、预算方案、集团应用... 速达 A4.cloud PRO 财务管理系统是一套完全符合国家财务会计管理标准的财务管理系统，账务管理、报表管理、工资管理、固定资产管理、现金银行管理... 一应俱全，支持多账套应用，跨地域云应用、集团化管理堪称大全，深得用户的信赖。卓越的技术架构支持系统云应用、桌面应用、APP 应用。集成财务、凭证录入、出纳签字、出纳管理、票据管理现金银行、固定资产、资产变动、工作录入、计提折旧、工资管理、期末处理、财务分析、票据管理、应收票据、票据结算、存货管理、预算管理、预算方案、集团应用...
Com2000 GitHubhttps://com1010.github.io/com2000/ https://com1010.github.io/com2000/index.html
PBC # Description
1 Final trial balance
2 Chart of Accounts
3 Up to date company organization chart
4 Cash Flow statement and worksheet for 2022
5 Interim Financial Statement Balance sheet (all three 10-Qs)* Include foot notes and summary of significant account (see example)"
6 Interim Financial Statement Income Statement (all three 10-Qs)* Include foot notes and summary of significant account (see example)"
7 Interim Financial Statement Cash Flow (all three 10-Qs)* Include foot notes and summary of significant account (see example)"
8 Listing of related entities updated as of Fiscal Year (2022)
9 Listing of related party transactions during the year (2022 if any)
10 Board of directors and committee' meeting minutes for all meetings* Please provide approved copy of minutes for those available and drafts of minutes if not yet approved."
11 Listing of all legal expense or litigation contingencies incurred and/or paid during FY and the current period, with description of services rendered
12 Management representation letter
13 Copies of new revenue and significant new contracts emerged into during FY (significant new revenue agreements, purchase/sales agreements).
14 Accounting policy memos for BS and P&L Line items, as applicable.
15 General Dump of all Journal Entries made during FY
Com2000.org USA IPO S1 Registration Financial Reports, 10K 10Q SEC filings.
Financial Reports 財務報表, 四大財務報表:
Balance Sheet 資產負債表Income Statement 損益表 Profit & Loss AccountCash Flow Statement 現金流量表Statement of Changes in Equity 權益變動表 https://zh.wikipedia.org/zh-hk/%E7%8F%BE%E9%87%91%E6%B5%81%E9%87%8F%E8%A1%A8
Worksheet 工作底稿 : 是會計人員在期末的會計程序中，常用的一種多欄式表格，可供會計人員做調整、計算損益、核算科目餘額等計算工作，亦稱為結帳工作底稿。
Trial Balance 試算表 是會計系統中的一項重要工具，用於核對企業的會計記錄是否正確和平衡。它透過匯總所有分類帳中的借方和貸方金額，檢查帳目是否一致，發現和糾正錯誤。 https://a1.digiwin.com/essay/essay-content.php?detail=1087
Chart of Accounts 會計科目表 又稱 會計科目對照表。 會計科目表一般包括資產/負債/所有者權益/費用/收入在內的五大主要類別，詳細列出了公司在各分類帳中擁有的所有科目，任何查看該表的人都能夠清楚地了解該企業的業務性質和財務狀況。https://fenginfo.com/214.html
General Ledger 總分類賬簿, 簡稱總賬https://baike.baidu.com/item/%E7%B8%BD%E8%B3%AC/9804342
General Journal 普通日記賬https://wiki.mbalib.com/zh-tw/%E6%99%AE%E9%80%9A%E6%97%A5%E8%AE%B0%E8%B4%A6
IFRS 國際財務報導準則 International Financial Reporting Standards IFRS
USGAAP 美國會計準則 US Generally Accepted Accounting Principles USGAAP
Accounting Bookkeeping Systems: 财务管理系统QuickBooks Accounting Software, KingDee.com.hk https://QuickBooks.intuit.com 速达 A4.cloud PRO 财务管理系统 https://www.SuperData.com.cn
Accountant : we are hiring accountant , book keeping, financial reports, acct reports, 10K 10Q SEC filings.
Accountant Bookkeeping: 财务管理系统Experienced in using QuickBooks Accounting Software, KingDee.com.hk https://quickbooks.intuit.com 速达A4.cloud PRO 财务管理系统 https://www.superdata.com.cn 速达 A4.cloud PRO 财务管理系统是一套完全符合国家财务会计管理标准的财务管理系统，账务管理、报表管理、工资管理、固定资产管理、现金银行管理... 一应俱全，支持多账套应用，跨地域云应用、集团化管理堪称大全，深得用户的信赖。卓越的技术架构支持系统云应用、桌面应用、APP 应用。集成财务、凭证录入、出纳签字、出纳管理、票据管理现金银行、固定资产、资产变动、工作录入、计提折旧、工资管理、期末处理、财务分析、票据管理、应收票据、票据结算、存货管理、预算管理、预算方案、集团应用... 速达 A4.cloud PRO 财务管理系统是一套完全符合国家财务会计管理标准的财务管理系统，账务管理、报表管理、工资管理、固定资产管理、现金银行管理... 一应俱全，支持多账套应用，跨地域云应用、集团化管理堪称大全，深得用户的信赖。卓越的技术架构支持系统云应用、桌面应用、APP 应用。集成财务、凭证录入、出纳签字、出纳管理、票据管理现金银行、固定资产、资产变动、工作录入、计提折旧、工资管理、期末处理、财务分析、票据管理、应收票据、票据结算、存货管理、预算管理、预算方案、集团应用...
Com2000 GitHubhttps://com1010.github.io/com2000/ https://com1010.github.io/com2000/index.html
FINRA Requirements
A schematic diagram that depicts how the issuer came to its current state. The diagram should include, but is not limited to, dates of mergers, name changes and any transaction involving the issuance of shares. In addition, provide the staff with a copy of any document prepared with respect to any mergers or share issuances.Com2000 Corporate Structure - Schematic Diagram
Issuers original name: Com2000, Inc.Incorporated in: Nevada, USA. On: (Date) October 30, 2020Founders Shares (date and # sold)Offering 2 (date and # sold)Offering 3 (date and # sold)New Name/merger/share splitOffering 4 (date and # sold)
Transaction DateTransaction Type
Exemption or Registration Statement for transaction(Varies)Section 4a(2)Section 4a (1)/(2)Rule 506
Shareholder RegistrationPrevious Shareholder RegistratioShares Issued or Cancelled Total Shares Outstanding Broker Dealer Involved Notes
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Cover SheetShareholder Name (First Name, Last Name):Amount of Share Purchased:Purchase Date (Month/Day/Year):Exemption from Registration or Registration:Total Shares Owned:Offering:Notes:
Affiliations Chart ( Excel )Shareholder Relationship and Affiliations Between Shareholder and Issuer Relationship And Affiliations Among ShareholdersRelationship and Affilitions Among OfficersRelationship and Affiliations between Shareholders and Officers Notes: (describe in detail any short phrases like "Business Associate," used in the chart)
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Attachment 27Subscription Agreements & Proof of PaymentSummary of Issuance Documentation Items RequestedIn order to comply with Rule 15c2‐11, the issuer needs to show how each and every share was legally issued bythe company. To make this evidence clear and understandable to Glendale Securities, Inc., we request that youprovide us the documentation evidencing legal issuance in the following format:Page 1: Shareholder cover sheet (This should have the shareholders name, share amount and what offering theyparticipated in)Page 2: Evidence of legal issuance to shareholderPage 3: Copy of method of payment
All documentation can be provided in Adobe PDF format via email or may be submitted through Dropbox. Whensubmitting this documentation make sure the order of the documentation is in order by Offerings. Create acoversheet for each offering, including the founders issuances as this will most likely be the first offering. You mayuse the solicitation chart as a guidance. So for example, if Jane Doe is first on the solicitation chart, then Janes'documentation should be first in the attachment 27, after the offering coversheet. Once it is broken up by offerings,please make sure the order of the documentation is then in the order of the shareholder list. This will assist theExaminer with their review and navigation through the documentation.
Detailed Description of Items Requested
Page 1: Shareholder cover sheetThe Shareholder cover sheet will have the subscriber’s details and will have the same title as theshareholder list p rovided by t he t ransfer a gent. T he s hareholder c over s heet w ill a ct a s a d ivider f or eachshareholder’s supporting documentation making it clear to Glendale and the FINRA examiner whosedocumentation they are reviewing.
Page 2: Evidence of legal issuanceEvidence of legal issuance can come in many forms including:• Subscription Agreement executed by the issuer and Subscriber• Resolution for issuance of shares to founders or other parties where no cash changed handsIf the documentation for the legal issuance is not obvious (subscription agreement or resolution), describe onthe shareholder cover sheet what the evidence of legal issuance is and include the Federal and State rule(s) thatallow(s) for the issuance of the shares.
Page 3: Copy of method of paymentPayment can be in the form of check, Cashier's check(must have a remitter), wire receipt, or other form of evidencethat funds were paid to the issuer for the shares.The issuer may also provide a bank statement highlighting the receipt of funds by the issuer or its escrowagent. The shareholder’s name should be written on the statement so it is clear which shareholder’sfunds were received for the deposit.
Subscription agreements and the respective method of payment are required by FINRA. Failure to timelyprovide these documents in the manner noted above will delay the filing of your 15c2‐11 application or mayresult in the application being rejected.
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Offering Details
Page 1: Offering Cover Sheet
The Offering Cover Sheet will have the offering’s details, including the total number shares and total number of shareholders who participated in the offering. The Offering Cover Sheet will act as a divider for each separate offering.If the issuer has multiple offerings, create separate Offering Cover Sheetsfor each offering. Separate the documentation by offering from oldest tothe most current offering.Shareholder Name # of Shares
Page 2: Shareholder Cover Sheet
The Shareholder Cover Sheet will have the subscriber’s details and willhave the same title as the shareholder list provided by the transfer agent.The Shareholder Cover Sheet will act as a divider for each shareholder’ssupporting documentation.
Page 3: Evidence of legal issuance
Evidence of legal issuance can come in many forms including:Subscription Agreement executed by the issuer and Subscriber Resolution for issuance of shares to founders or other partieswhere no cash changed handsIf the documentation for the legal issuance is not obvious (subscriptionagreement or resolution), describe on the shareholder cover sheet whatthe evidence of legal issuance is and include the Federal and State rule(s)that allow(s) for the issuance of the shares.
Page 4: Copy of method of payment
Payment can be in the form of check, money order, company receipt, wire receipt, or other form of evidence that funds were paid to the issuer for the shares.The issuer may also provide a bank statement highlighting the receipt offunds by the issuer or its escrow agent. The shareholder’s name should bewritten on the statement, so it is clear which shareholder’s funds werereceived for the deposit.
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Officer, Director, Shareholder QuestionnaireAll officers, directors, and shareholders with 5% or more of the outstanding shares must completethis form. The information provided herein will be used by Glendale Securities, Inc. in itsdetermination of whether to provide services related to your Company’s securities. Informationincluded herein may be disclosed to Financial Industry Regulatory Authority (FINRA), National and/orState Exchanges, securities agencies or other regulatory agencies in connection with the securities inyour Company. By signing below you certify that all information provided is accurate,complete, and true and that you have not omitted any material or important fact orinformation.Company Name (Name of Issuer for which a Form 211 is being filed)Current Name & Previous Used Names or Alias if Applicable (Officer, Director, 5% Shareholder)
Background1. Do you or any member of your family currently have or previously have had any direct or indirect affiliation or association as anofficer, director, general partner, employee or agent with any member firm of FINRA (Financial Industry Regulatory Authority,previously known as National Association of Securities Dealers, Inc.) or another broker?
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FINRA Information Statement
Issuer is to complete all items contained in this Information Statement and provide copies of any relevant documentation as requested. Issuer certifies that all information provided herein is complete and accurate. Issuer acknowledges that Glendale Securities, Inc. will rely upon this information in completing the 15c2-11 application process.
1. The exact name of the issuer and its predecessor (if any, tack back to inception and indicate every predecessor);
2. The address of its principal executive offices:
3. Is issuer's principal executive office the same as issuer's principal place of business?
4. Telephone number of principal executive offices;
5. The state of incorporation, if it is a corporation;
6. The date of incorporation (if the issuer has reincorporated list dates below);
7. The exact title and class of the security;
8. The type of security (Domestic Security, ADR, Foreign Security, or DPP);
9. Symbol of security (if assigned. If you want to request a symbol, please indicate below);
10. The par or stated value of the security;
11. The number of shares or total amount of the securities outstanding as of the end of the issuer's most recent fiscal year;
12. The name and address of the transfer agent;
13. The nature of the issuer's business;
14. The nature of products or services offered;
15. The nature and extent of the issuer's facilities;
16. The name of the chief executive officer and members of the board of directors;
17. Financial statement information (Balance Sheet, Income Statement, Statement of Changes in Shareholders’ Equity), prepared in accordance with US GAAP along with all requisite notes that is less than six months old, as required pursuant to Subsection (a)(5). If a reporting company, provide the name of the report, the date the report was filed, and the period filed for.
18. Financial statement information (Balance Sheet, Income Statement, Statement of Changes in Shareholders’ Equity), prepared in accordance with US GAAP along with all requisite notes for the previous two fiscal years, as required pursuant to Subsection (a)(5). If a reporting company, provide the name of the report, the date the report was filed, and the period filed for.
19. Is a broker or dealer or any associated person of a broker dealer is affiliated, directly or indirectly with the issuer? If so please provide details. 20. Is the quotation being published or submitted on behalf of any other broker or dealer? If so, provide the name of such broker or dealer.
21. Is the quotation being submitted or published directly or indirectly on behalf of the issuer, or any director, officer or any person, directly or indirectly the beneficial owner of more than 10 percent of the outstanding units or shares of any equity security of the issuer? If so, provide the name of such person, and the basis for any exemption under the federal securities laws for any sales of such securities on behalf of such person.
22. CUSIP
23. SIC Code
24. Fiscal Year End Date
25. Front and back of Specimen Share Certificate
26. Current shareholder list of the issuer, generated by the transfer agent, that indicates: (1) the name and address of the shareholder, (2) the number of shares held (3) the dates shares were acquired (4) whether the shares are restricted, control, or free‐trading, and (5) the total shares restricted or free trading.
27. Details surrounding the issuers offering(s). Your answer should include, but not be limited to, who solicited investors, how the solicitor knew them, and how many individuals were solicited including those that did not purchase. In addition, provide copies of the Form D filed with the SEC, the executed subscription agreements (one full copy and signature pages), and respective checks. (Refer to the attachment 27 instructions for more information)
28. A detailed explanation of how the free trading shares on the issuer’s shareholder list were acquired, or the registration statement relied upon to obtain free trading shares currently outstanding along and the effective date. If a filing company, include the Name & telephone of contact at SEC.
29. CIK Number
30. Provide a list of any FINRA member firms that participated in the Company’s offering.
31. List the Ownership of Officers, Directors, 5% Shareholders.
32. The identity of the individuals who are officers, directors and principal shareholders of the corporations on the shareholder list of the issuer. In addition, confirm that no officer or director of the Issuer is also an officer, director or principal shareholder of any corporation on the Issuer’s shareholder list, except as disclosed.
33. A description of all relationships existing among and between the shareholders and the issuer, its predecessors, its present and prior officers and directors, and other shareholders (complete attached Affiliation’s chart).
34. A statement indicating whether any person or entity has control, written or otherwise, of the sale, transfer, disposition, voting or any other aspect of the shares listed on the shareholder list other than the person or the entity identified as the shareholder. This statement should include any past, present or future arrangements.
35. A detailed description of each and every step taken by the issuer since inception in furtherance of its stated objective.
36. A detailed description of the steps the Issuer plans to take during the next year in furtherance of its business plan. The description should include, but not be limited to, the activity the issuer plans to conduct, the names of the persons conducting the activity, the expected dates of these activities, financing plans, description of the financing and the name of any broker‐dealers or other person(s) the issuer has contracted or intends to contract regarding its financing plans. Provide copies of all major contracts with parties stated in your business plans.
37. Has the Company entered into any discussions or negotiations concerning potential merger or acquisition candidates? If so, describe the discussions and provide any related documentation. 38. Is the Issuer working with any consultants or public relations firms? If so, provide compensation exchanged (to date and future), dates of service, services provided and future expected services.
39. A list of all companies that have been submitted for quotation on the OTC Bulletin Board or NQB Pink Sheets for which any officer director or major shareholder of the Company was an officer director or major shareholder. Provide a detailed description of the current corporate status of these companies and any current involvement by any officer director or major shareholder of the Company. Identify all companies that have merged and the current name and the trading symbol of these companies.
40. A list of all companies that have been submitted for quotation on the OTC Bulletin Board or NQB Pink Sheets for which any officer director or major shareholder of the Company was an officer director or major shareholder that was formed as a blank check company.
41. A schematic diagram that depicts how the issuer came to its current state. The diagram should include, but is not limited to, dates of mergers, name changes and any transaction involving the issuance of shares. In addition, provide the staff with a copy of any document prepared with respect to any mergers or share issuances.
42. Detailed description of any and all securities related disciplinary history of any officer and director of the issuer. In addition, provide any and all available documentation related to disciplinary history. 43. Has the issuer conducted, or does the issuer plan to conduct any private placements? If so describe.
44. Provide a description of any future financing plans, a description of the financing, and the name of any broker‐dealers or other person(s) that the Issuer has contacted or intends to contact regarding its financing plans.
45. In the event of a recent change of control, provide detail related to how, when and from whom the control persons of the issuer gained control of the issuer. Please indicate all parties involved, how they were introduced, the nature of their involvement, and any consideration paid.
46. List any and all companies in which the officers & directors of the issuer are officers, directors, and principal shareholders. In addition, advise which of these companies are quoted or attempting to be quoted on either the OTCBB or Pink Sheets.
47. Are the company’s attorneys and accountants in good standing and are you aware of any sanctions issued against them by their association or governing board. If so, please provide details.
48. Provide a schedule or outline all material current or pending litigation. ALL INFORMATION FURNISHED HEREIN HAS BEEN PREPARED FROM THE BOOKS AND RECORDS OBTAINED FROM THE ISSUER IN ACCORDANCE WITH RULE 15c2‐11 PROMULGATED UNDER THE SECURITIES AND EXCHANGE ACT OF 1934, AS AMENDED;
The undersigned, as an authorized representative of the Issuer, hereby certifies that the information provided herein is complete, true and correct to the best of his/her knowledge and belief.
Company Name:
Signature:
Name:
Title:
Date:
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OWNERSHIP OR CONTROL DECLARATION“Parking” of stock is described as “illegal holding of stock by a third party, or the financing of such a stock, in which the third party's sole reason for holding the stock is to conceal ownership or control of shares”, and is considered to be a violation of Sections 17(a)(1) and 17(a)(3) of the Securities Act of 1933, Section 10(b) of the Securities Exchange Act of 1934 and Rule 10b-5. This is a matter of concern when shareholders share a common address or familial relationship with other shareholders. Ownership can also be an issue when cash or other unverifiable forms of payments are used or shares are received as a gift. Please complete the following related to your holdings in shares of issuer _ __________________________________________________.I/We am/are the owner of record of shares of the above noted issuer. In connection with these shares, (check all that apply) I attest that:□ I/we am/are the sole owner(s) of these shares and the shares are not held or controlled by or on behalf of any other party.□ I/we own these shares but the shares were purchased for me/us by ___________________________.□ I/we own these shares but the shares are controlled by _____________________________________.□ I/we own these shares but the holdings will be traded in concert with the following other shareholders:___________________________I/We hereby certify that all information herein is true and complete to the best of my/our knowledge and belief._________(Signature) (Signature)
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Form 211 Filing Agreement(“Company”) understands that GlendaleSecurities, Inc. (“Glendale”) has agreed to file the Form 211 application for Company with FINRAsubject to applicable rules and regulations. Company understands that Glendale does not warrant orguarantee the timeliness and/or final approval by FINRA of the application. Company acknowledgesthat it will supply complete and accurate information to Glendale including but not limited tocorporate organizational documentation; officer, director and control affiliate information; regulatoryfilings; share and shareholder information; and such other information and documentation asrequested. Company acknowledges that Glendale will rely upon this information in completing theForm 211 application process. Company, its officers and directors, acknowledge they will supplyaccurate and complete information related to any past, current, and ongoing investigation orregulatory actions taken by the SEC, any government agency, or any listing agency, concerningCompany, its officers, directors or control persons. Company will notify Glendale in a timely matter ofany change in the information supplied for the filing of the Form 211 application.Authorized Person Role with Issuer Official Email Address Used forCorrespondenceGlendale Securities, Inc. does not charge any fees to file the form 211 with FINRA. However, FINRARule 5250 does not preclude a member from accepting “payment for bona fide services.” Issuers ofsecurities are often in need of services such as accountant referrals, transfer agent referrals, attorneyreferrals, securities brokerage services, DTC Eligibility services, and other investment banking services.These services are separate from the filing of the Form 211 and are mentioned to Company for referralpurposes only. Company acknowledges that Glendale, its principals, employees, shareholders, andaffiliates have beneficial ownership of Globex Transfer, LLC and Wilson‐Davis & Co., Inc.Glendale’s review of Company and ultimate decision to file the Form 211 application is not dependenton and is independent from any other bona fide services offered by Glendale, its affiliated companies,or any provider Company was referred to. Company understands that it is not required to use any suchservices.Company acknowledges that it has not compensated Glendale, directly or indirectly in any way, forthe filing of the 211 application on its behalf.Company Name:Signature:_________________________________Name ____________________________________Title: ____________________________________Date: _________________________________Form 211 Filing Agreement 05/06/2019
Com2000 Team: information-gathering phase of the PCAOB audit of Com2000, Inc. for the fiscal year ended June 30, 2025, including the required audit procedures over the opening balance sheet as of June 30, 2022.To support this process, we have attached the following documents:
1 “Com2000 – PCAOB Audit Request List.pdf” – a clean, printable summary of the preliminary information and documentation requested by the auditors; and
2 “PBC_Tracker_Com2000_FY2025.xlsx” – a working PBC tracker to facilitate document uploads and real-time status tracking.Please note that the attached request list is preliminary and reflects the auditors’ initial information needs based on the current understanding of the Company and the draft financial statements. As the audit progresses, additional requests or clarifications may be identified, consistent with PCAOB audit requirements.
To help keep the audit and related SEC filing timelines on track, we have outlined target delivery dates by section below. These dates reflect typical PCAOB audit sequencing and can be adjusted if needed—please let us know as early as possible if timing will be challenging for any area.
Target Dates by Audit Area
By February 6, 2026Corporate & general informationTrial balances and general ledgerCash and bank documentationOpening balance sheet support as of June 30, 2022
By February 9, 2026Revenue documentation (contracts, invoices, cash receipts)Operating expenses and disbursementsFixed assets and real estate documentationDebt and other liabilities
By February 13, 2026Equity and stock-based compensation supportRelated-party agreements and transaction summariesIncome tax documentationSubsidiary and consolidation support
By February 20, 2026Subsequent events informationUpdated Form 10-K draft with June 30, 2025 financials and footnotesGoing-concern forecast and management assessmentPrior Auditor Communication and Work Paper AccessAs part of required PCAOB audit procedures, we will need to communicate with the Company’s prior auditor and review selected prior-period audit work papers.Accordingly, we request management’s assistance in:Confirming the identity and contact information of the prior auditor, andFacilitating timely authorization for the prior auditor to communicate with us and provide access to relevant audit documentation.We will coordinate directly with management regarding the scope and timing of this process to minimize disruption.
Draft Form 10-K – Important Scope ClarificationAs part of this process, please note that our audit firm has not been engaged to audit, review, or perform procedures over the June 30, 2024 financial statements. Accordingly, please remove the June 30, 2024 financial statements and any related comparative references from the draft Form 10-K. The Form 10-K should reflect only the periods for which audit procedures will be performed once the engagement is finalized, consistent with PCAOB standards.
Please begin providing materials on a rolling basis as they become available, rather than waiting until all items are complete. Where possible, please provide final, executed versions of agreements along with full supporting documentation (e.g., invoices, bank statements, board approvals).
If any requested items are not available, not applicable, or will require additional time to retrieve, please notify us promptly so we can coordinate appropriately with our team and avoid unnecessary follow-up.Timely and complete submissions will help minimize audit follow-ups and support an efficient audit process.
Noman GhulamaliNG Accounting & Auditing, Inc.Certified Public AccountantsPhone: 714-745-1345 www.ngcpafirm.com
Com2000, Inc.PCAOB Audit – Management Information Request ListAudit Periods: Fiscal Year Ended June 30, 2025 and Opening Balance Sheet as of June 30, 2022
1. Corporate & Generall Articles of Incorporation, bylaws, and amendmentsl Organizational chart and list of directors/officersl Summary of accounting policies
2. Trial Balances & General Ledgerl Trial balance as of June 30, 2022 (opening balance sheet)l Trial balance as of June 30, 2025l General ledger for FY 2025l Consolidation and elimination schedules
3. Cash & Bank Accountsl Complete list of bank accountsl Bank statements for June 2022 and June 2025l Bank reconciliations at June 30, 2022 and June 30, 2025
4. Opening Balance Sheet – June 30, 2022l Support for all assets and liabilities recordedl Convertible loan agreements and evidence of proceedsl Accrued expense schedules and subsequent paymentsl Capitalization table as of June 30, 2022
5. Revenue – FY 2025l Customer contracts or statements of workl Invoice listing and copies of invoicesl Cash receipts supporting revenuel Revenue recognition methodology
6. Expenses & Disbursementsl Contractor and consulting agreementsl Invoices and payment supportl Professional service invoicesl Stock-based compensation support
7. Fixed Assets & Real Estatel Fixed asset register and depreciation schedulesl Illinois real estate purchase documentationl Valuation support for non-cash considerationl IDC lease-to-own agreement and payment records
8. Debt & Liabilitiesl Loan and convertible note agreementsl Debt conversion documentationl Detail and support for other liabilities
9. Equity & Stock-Based Compensationl Capitalization table and equity rollforwardl Board approvals for equity issuancesl Subscription and stock issuance agreementsl Valuation methodology for shares issued
10. Related-Party Transactionsl List of related partiesl Employment and loan agreements with related partiesl Summary of related-party transactions
11. Income Taxesl Federal and state tax returns or draftsl Net operating loss schedulesl Deferred tax and valuation allowance analysis
12. Subsidiaries & Consolidationl Subsidiary incorporation documentsl Acquisition agreementsl Local statutory financialsl Intercompany and FX translation schedules
13. Subsequent Events & Completionl Summary of subsequent eventsl Final Form 10-K draftl Going concern assessment and cash flow forecastl Management and legal representation letters
PBC # Request DescriptionSL 1 Accounting policies memo (GAAP)SL 2 Trial balance – Opening BS June 30, 2022SL 3 Trial balance – FY 2025TT 4 Bank statements and reconciliationsSL 5 Cap table and stock issuances approved by BoardSL 6 Convertible loan agreements and proceedsTT 7 Customer contracts / SOWsTT 8 Invoices and cash receiptsTT 9 Contractor agreements and invoicesTT 10 General & administrative expense supportSL 11 Bank statements and reconciliationsMG 12 Illinois property purchase agreement and valuationMG 13 IDC lease-to-own agreement and paymentsTT 14 Stock-based compensation approvals and valuationTT 15 Employment agreements and related-party loansSL 16 Tax returns and Net Operating Loss (NOL) schedulesSL 17 Subsidiary incorporation docs and consolidation supportSL 18 Going-concern forecast and management assessmentPBC = Prepared By Client , SL = SamL , TT = Tony , MG = MikeG
Section PBC # Request Description Audit Area Period Target DateGeneral & Planning 1 Accounting policies memo (GAAP) Planning All 2/6/2026General & Planning 2 Trial balance – Opening BS June 30, 2022 Planning 6/30/2022 2/6/2026General & Planning 3 Trial balance – FY 2025 Planning FY 2025 2/6/2026Opening BS – Cash 4 Bank statements and reconciliations Cash 6/30/2022 2/6/2026Opening BS – Equity 5 Cap table and stock issuances approved by Board Equity 6/30/2022 2/6/2026Opening BS – Debt 6 Convertible loan agreements and proceeds Debt 6/30/2022 2/6/2026Revenue 7 Customer contracts / SOWs Revenue FY 2025 2/10/2026Revenue 8 Invoices and cash receipts Revenue FY 2025 2/10/2026Expenses 9 Contractor agreements and invoices Expenses FY 2025 2/10/2026Expenses 10 General & administrative expense support Expenses FY 2025 2/10/2026Cash 11 Bank statements and reconciliations Cash 6/30/2025 2/10/2026Fixed Assets 12 Illinois property purchase agreement and valuation Fixed Assets FY 2025 2/10/2026Fixed Assets 13 IDC lease-to-own agreement and payments Fixed Assets Post FY 2025 2/10/2026Equity 14 Stock-based compensation approvals and valuation Equity FY 2025 2/13/2026Related Parties 15 Employment agreements and related-party loans Related Parties FY 2025 2/13/2026Income Taxes 16 Tax returns and NOL schedules Income Taxes FY 2025 2/20/2026Subsidiaries 17 Subsidiary incorporation docs and consolidation support Consolidation FY 2025 2/20/2026General 18 Going-concern forecast and management assessment Reporting 6/30/2025 2/20/2026
1 “Com2000 – PCAOB Audit Request List.pdf” – a clean, printable summary of the preliminary information and documentation requested by the auditors; and
2 “PBC_Tracker_Com2000_FY2025.xlsx” – a working PBC tracker to facilitate document uploads and real-time status tracking.Please note that the attached request list is preliminary and reflects the auditors’ initial information needs based on the current understanding of the Company and the draft financial statements. As the audit progresses, additional requests or clarifications may be identified, consistent with PCAOB audit requirements.
To help keep the audit and related SEC filing timelines on track, we have outlined target delivery dates by section below. These dates reflect typical PCAOB audit sequencing and can be adjusted if needed—please let us know as early as possible if timing will be challenging for any area.
Target Dates by Audit Area
By February 6, 2026Corporate & general informationTrial balances and general ledgerCash and bank documentationOpening balance sheet support as of June 30, 2022
By February 9, 2026Revenue documentation (contracts, invoices, cash receipts)Operating expenses and disbursementsFixed assets and real estate documentationDebt and other liabilities
By February 13, 2026Equity and stock-based compensation supportRelated-party agreements and transaction summariesIncome tax documentationSubsidiary and consolidation support
By February 20, 2026Subsequent events informationUpdated Form 10-K draft with June 30, 2025 financials and footnotesGoing-concern forecast and management assessmentPrior Auditor Communication and Work Paper AccessAs part of required PCAOB audit procedures, we will need to communicate with the Company’s prior auditor and review selected prior-period audit work papers.Accordingly, we request management’s assistance in:Confirming the identity and contact information of the prior auditor, andFacilitating timely authorization for the prior auditor to communicate with us and provide access to relevant audit documentation.We will coordinate directly with management regarding the scope and timing of this process to minimize disruption.
Draft Form 10-K – Important Scope ClarificationAs part of this process, please note that our audit firm has not been engaged to audit, review, or perform procedures over the June 30, 2024 financial statements. Accordingly, please remove the June 30, 2024 financial statements and any related comparative references from the draft Form 10-K. The Form 10-K should reflect only the periods for which audit procedures will be performed once the engagement is finalized, consistent with PCAOB standards.
Please begin providing materials on a rolling basis as they become available, rather than waiting until all items are complete. Where possible, please provide final, executed versions of agreements along with full supporting documentation (e.g., invoices, bank statements, board approvals).
If any requested items are not available, not applicable, or will require additional time to retrieve, please notify us promptly so we can coordinate appropriately with our team and avoid unnecessary follow-up.Timely and complete submissions will help minimize audit follow-ups and support an efficient audit process.
Noman GhulamaliNG Accounting & Auditing, Inc.Certified Public AccountantsPhone: 714-745-1345 www.ngcpafirm.com
Com2000, Inc.PCAOB Audit – Management Information Request ListAudit Periods: Fiscal Year Ended June 30, 2025 and Opening Balance Sheet as of June 30, 2022
1. Corporate & Generall Articles of Incorporation, bylaws, and amendmentsl Organizational chart and list of directors/officersl Summary of accounting policies
2. Trial Balances & General Ledgerl Trial balance as of June 30, 2022 (opening balance sheet)l Trial balance as of June 30, 2025l General ledger for FY 2025l Consolidation and elimination schedules
3. Cash & Bank Accountsl Complete list of bank accountsl Bank statements for June 2022 and June 2025l Bank reconciliations at June 30, 2022 and June 30, 2025
4. Opening Balance Sheet – June 30, 2022l Support for all assets and liabilities recordedl Convertible loan agreements and evidence of proceedsl Accrued expense schedules and subsequent paymentsl Capitalization table as of June 30, 2022
5. Revenue – FY 2025l Customer contracts or statements of workl Invoice listing and copies of invoicesl Cash receipts supporting revenuel Revenue recognition methodology
6. Expenses & Disbursementsl Contractor and consulting agreementsl Invoices and payment supportl Professional service invoicesl Stock-based compensation support
7. Fixed Assets & Real Estatel Fixed asset register and depreciation schedulesl Illinois real estate purchase documentationl Valuation support for non-cash considerationl IDC lease-to-own agreement and payment records
8. Debt & Liabilitiesl Loan and convertible note agreementsl Debt conversion documentationl Detail and support for other liabilities
9. Equity & Stock-Based Compensationl Capitalization table and equity rollforwardl Board approvals for equity issuancesl Subscription and stock issuance agreementsl Valuation methodology for shares issued
10. Related-Party Transactionsl List of related partiesl Employment and loan agreements with related partiesl Summary of related-party transactions
11. Income Taxesl Federal and state tax returns or draftsl Net operating loss schedulesl Deferred tax and valuation allowance analysis
12. Subsidiaries & Consolidationl Subsidiary incorporation documentsl Acquisition agreementsl Local statutory financialsl Intercompany and FX translation schedules
13. Subsequent Events & Completionl Summary of subsequent eventsl Final Form 10-K draftl Going concern assessment and cash flow forecastl Management and legal representation letters
PBC # Request DescriptionSL 1 Accounting policies memo (GAAP)SL 2 Trial balance – Opening BS June 30, 2022SL 3 Trial balance – FY 2025TT 4 Bank statements and reconciliationsSL 5 Cap table and stock issuances approved by BoardSL 6 Convertible loan agreements and proceedsTT 7 Customer contracts / SOWsTT 8 Invoices and cash receiptsTT 9 Contractor agreements and invoicesTT 10 General & administrative expense supportSL 11 Bank statements and reconciliationsMG 12 Illinois property purchase agreement and valuationMG 13 IDC lease-to-own agreement and paymentsTT 14 Stock-based compensation approvals and valuationTT 15 Employment agreements and related-party loansSL 16 Tax returns and Net Operating Loss (NOL) schedulesSL 17 Subsidiary incorporation docs and consolidation supportSL 18 Going-concern forecast and management assessmentPBC = Prepared By Client , SL = SamL , TT = Tony , MG = MikeG
Section PBC # Request Description Audit Area Period Target DateGeneral & Planning 1 Accounting policies memo (GAAP) Planning All 2/6/2026General & Planning 2 Trial balance – Opening BS June 30, 2022 Planning 6/30/2022 2/6/2026General & Planning 3 Trial balance – FY 2025 Planning FY 2025 2/6/2026Opening BS – Cash 4 Bank statements and reconciliations Cash 6/30/2022 2/6/2026Opening BS – Equity 5 Cap table and stock issuances approved by Board Equity 6/30/2022 2/6/2026Opening BS – Debt 6 Convertible loan agreements and proceeds Debt 6/30/2022 2/6/2026Revenue 7 Customer contracts / SOWs Revenue FY 2025 2/10/2026Revenue 8 Invoices and cash receipts Revenue FY 2025 2/10/2026Expenses 9 Contractor agreements and invoices Expenses FY 2025 2/10/2026Expenses 10 General & administrative expense support Expenses FY 2025 2/10/2026Cash 11 Bank statements and reconciliations Cash 6/30/2025 2/10/2026Fixed Assets 12 Illinois property purchase agreement and valuation Fixed Assets FY 2025 2/10/2026Fixed Assets 13 IDC lease-to-own agreement and payments Fixed Assets Post FY 2025 2/10/2026Equity 14 Stock-based compensation approvals and valuation Equity FY 2025 2/13/2026Related Parties 15 Employment agreements and related-party loans Related Parties FY 2025 2/13/2026Income Taxes 16 Tax returns and NOL schedules Income Taxes FY 2025 2/20/2026Subsidiaries 17 Subsidiary incorporation docs and consolidation support Consolidation FY 2025 2/20/2026General 18 Going-concern forecast and management assessment Reporting 6/30/2025 2/20/2026
Manager.io is free accounting software for Windows, Mac and Linux
https://www.manager.io Manager.io is free accounting software for Windows, Mac and Linux
https://www.manager.io/accountants
Manager.io is a versatile accounting software that caters to the unique needs of diverse businesses.
Customize the software by activating only the modules you need, adding custom fields to capture business-specific data, and generating reports tailored to your operations.
For example, a retail store may activate the Inventory Items tab, while a consulting firm might prioritize Billable Time.
Available EditionsManager.io is available in three editions: Desktop Edition, Cloud Edition and Server Edition.
Importing data and managing multiple currencies in Manager.io are both handled through the Settings tab. Because the software is "context-sensitive," many options only appear after you enable them. Importing Data from Other SoftwareManager.io does not have a "one-click" import for specific competitors like QuickBooks or Xero. Instead, you use Batch Create to move data via spreadsheets.
- Batch Create for Lists: Use this for large lists like customers, suppliers, or inventory items.
- Navigate to the tab you want to populate (e.g., Customers).
- Click the Batch Create button at the bottom.
- Copy the provided template into a spreadsheet program like Excel.
- Fill in your data, then copy and paste it back into Manager.io to import.
- Importing Bank Statements: This is the fastest way to bring in transaction history.
- Download a CSV, QIF, or OFX file from your bank.
- Go to Bank and Cash Accounts and click Import bank statement.
- Manager.io will show the transactions as "Uncategorized" until you assign them to accounts or create Bank Rules to automate it.
- Starting Balances: If you don't want to import every historical transaction, you can simply enter your Starting Balances as of a specific date to begin using Manager.io moving forward.
Setting Up Multi-Currency TrackingMulti-currency must be enabled manually before you can use it for foreign bank accounts or invoices.
- Enable the Feature:
- Go to Settings, then click Customize.
- Check the boxes for Currencies and Exchange Rates, then click Update.
- Set Your Base Currency:
- Under Settings, click Base Currency.
- Enter your home currency details (e.g., USD, EUR, GBP) and click Update.
- Add Foreign Currencies:
- Under Settings > Currencies, click New Foreign Currency.
- Define the code, name, and symbol for any foreign currency you use.
- Manage Exchange Rates:
- You can enter rates manually under Settings > Exchange Rates.
- For automatic updates, you can use Web Services to pull real-time rates from online sources.
Once set up, you can assign specific currencies to individual bank accounts, customers, or suppliers. Manager.io will automatically calculate Currency Gains (Losses) based on the exchange rates you provide.
How to create Bank Rules to automatically categorize your imported transactions:
How to create Bank Rules to automatically categorize your imported transactions:
Manager.io, bank rules automate the process of assigning imported transactions to the correct accounts based on keywords in the description or transaction amount. You can set these up using two primary methods: Manager.io
Method 1: Creating Rules During Import (Fastest)This is the most efficient way to build your rules list as you go. Manager.io
- Drill Down: After importing a statement, go to the Bank and Cash Accounts tab.
- Select Uncategorized: Click the number in the Uncategorized Receipts or Uncategorized Payments column.
- New Rule: Click the New Receipt Rule or New Payment Rule button next to a specific transaction.
- Pre-filled Details: The software will automatically pull keywords from that transaction to help you define the matching criteria.
- Free Accounting Software | Manager +4
Method 2: Manual Setup in SettingsUse this to manage or create rules from scratch at any time. Manager.io
- Navigate to the Settings tab and select Bank Rules.
- Choose either Payment Rules (money out) or Receipt Rules (money in).
- Click New Payment Rule (or Receipt Rule) and fill in the following:
- Search Criteria: Enter text the description must contain (e.g., "Starbucks") or specific amount ranges.
- Categorization: Select the Account where matched transactions should be posted (e.g., "Meals & Entertainment").
- Payee/Payer: Optionally assign a specific customer or supplier to the rule.
Applying the RulesOnce your rules are defined, they don't apply automatically to existing uncategorized items.
- Go back to your Uncategorized list.
- The software will highlight transactions that now match your new rules.
- Select the checkboxes for those transactions and click Batch Update at the bottom to finalize the categorization.
Pro Tip: Keep your rules broad for recurring items but specific enough to avoid mistakes. For example, use "Shell" for fuel rather than a specific station's street address. Free Accounting Software | Manager
Data Backup Strategy
Backing up your business data in Manager.io is essential as the Desktop Edition does not perform automatic backups to the cloud. Data Backup Strategy
- Create a Manual Backup:
- Navigate to the Businesses tab and click on the name of the business you wish to save.
- Click the Backup button in the top-right corner.
- Select whether to include Attachments, Emails, and History.
- Save the resulting .manager file to a secure location, preferably an external drive or a cloud-synced folder like Dropbox or Google Drive.
- Automatic "Cloud" Sync for Desktop:
- You can move your Application Data Folder to a folder synced by OneDrive or iCloud.
- Go to Settings > Application Data and click Change Folder to select your synced directory.
- Restoring Data:
- To restore, click Add Business on the main screen, select Import Business, and choose your .manager backup file.
Server Edition Requirements & SetupThe Server Edition allows you to host the software on your own hardware for multi-user access.
- System Requirements (2026):
- OS: Windows 10/11 (64-bit), Mac OS 12+, or Ubuntu 20.04/Fedora 38+.
- CPU: 2.4 GHz minimum (4 vCPUs recommended for servers).
- RAM: 4 GB minimum (8 GB recommended).
- Disk Space: 4 GB minimum for the application; 25 GB+ recommended for data growth.
- Quick Installation:
- Download the Server Edition archive for your architecture (x64 or arm64).
- Windows: Extract the ZIP and run ManagerServer.exe.
- Linux/Mac: Open a terminal in the folder and run ./ManagerServer.
- Access: By default, the server listens on port 8080. Access it via your browser at http://127.0.0.1:8080.
- Maintenance: A purchase includes 12 months of updates. You can keep using the version you have forever, but you must renew to access newer releases after the first year.
Manager.io was founded and is owned by Lubos Horvat, an Australian developer. The software is developed and distributed by his company, NGSoftware Pty Ltd, which is based in Sydney, Australia.
Key Leadership & Company Details
- Founder/Owner: Lubos Horvat is the primary developer and owner. He is highly active on the Manager.io community forum, where he personally responds to feature requests and bug reports.
- Company: NGSoftware Pty Ltd.
- Origins: The software was created in Australia and has been in active development for over a decade, with its first major public recognition dating back to at least 2013.
Manager.io was founded in 2011 and is developed by NGSoftware Pty Ltd, an Australian company based in Sydney.
History and Development
- Founded: 2011 by Lubos Horvat.
- Development: It has been actively updated for over a decade, evolving from a simple tool into a comprehensive "freemium" platform with over 70 supported languages.
- Releases: The software follows a continuous delivery model, with frequent updates—often multiple times per month—to add features like API endpoints and improved reporting.
Pricing (as of early 2026) Edition Price (USD) Desktop Free Solo users and freelancers; offline use.Cloud $59 / month Teams needing remote access and automatic backups.Server $590 (one-time) Self-hosting; includes 12 months of updates.
Licensing and Open Source Status
- Free, but not Open Source: While the Desktop edition is free for life, Manager.io is proprietary software.
- Closed Source: The source code is not public, and users are not permitted to modify or redistribute it.
- Copyright: All intellectual property rights are held by NGSoftware Pty Ltd. However, all business data entered by the user remains the user's proprietary property.
- No Lock-in: Even if you use paid versions, you can always export a backup and move back to the free Desktop version without losing your data.
Manager.io is primarily designed for small to medium-sized businesses (SMBs) and freelancers, rather than large publicly traded corporations. SEC and PCAOB ComplianceThe U.S. Securities and Exchange Commission (SEC) and the Public Company Accounting Oversight Board (PCAOB) do not "certify" specific accounting software. Instead, they require that financial statements meet specific standards:
- SEC Acceptance: The SEC requires publicly traded companies to file GAAP-compliant audited financial statements. While Manager.io can produce standard financial reports like Balance Sheets and Profit & Loss statements, it lacks built-in features for complex SEC filing requirements, such as XBRL tagging or EDGAR-formatted exports.
- PCAOB Audits: PCAOB auditing standards focus on the auditor's responsibilities and the reliability of audit evidence. Auditors of public companies must test the completeness and accuracy of data within the software.
- Suitability: Public companies typically use enterprise-level software (like NetSuite or SAP) because Manager.io lacks the granular user-access controls and deep third-party integrations usually required for high-stakes public audits.
USA Users and Localization
- User Statistics: While exact regional user counts are not publicly disclosed by NGSoftware, the software is used by thousands of small businesses globally.
- US Localization: Manager.io does not have a specific "USA localization". This means users must manually set up:
- Sales Tax: Rates vary significantly by state and local jurisdiction.
- Payroll: The software does not automatically calculate U.S. federal or state payroll taxes.
Audit Features in Manager.ioFor private audits or internal reviews, Manager.io includes:
- History File: Tracks every data entry, update, and deletion, which can be provided to an auditor.
- Drill-Down: Allows auditors to click on any figure in a report to see the underlying transactions.
For public companies in the USA, "acceptance" by the SEC and PCAOB is not about a specific software brand, but whether the system provides enough internal controls and audit trails for an auditor to sign off on GAAP-compliant financial statements.Comparison for SEC & PCAOB Compliance
- Manager.io
- Status: Generally not suitable for public companies.
- Reasoning: It is designed for small businesses and lacks the complex internal controls (like dual-authorization for payments or rigid SOC 1 compliance) required for a PCAOB audit.
- Auditability: While it has a "History" file, it does not support the enterprise-grade audit logging or XBRL tagging needed for direct SEC filings.
- QuickBooks (Online/Desktop)
- Status: Rarely used by public companies.
- Reasoning: QuickBooks is often viewed by auditors as having "questionable auditability" for large-scale operations because it allows users to easily edit or delete historical transactions without a strict, unalterable audit trail.
- SEC Suitability: It does not natively support GAAP requirements like complex revenue recognition or multi-entity consolidations without external tools. Most companies replace QuickBooks well before an IPO.
- Odoo
- Status: Potentially used with significant customization.
- Reasoning: As an ERP, Odoo has more robust security and multi-company features than QuickBooks. It maintains SOC 1 and SOC 2 reports, which are critical for proving financial reporting controls to PCAOB auditors.
- SEC Suitability: Large organizations can use Odoo to meet SEC standards, but it usually requires a specialized implementation partner to ensure the "Accounting" and "Audit Trail" modules are configured to meet strict regulatory needs.
Key Takeaway: If you are planning to go public, auditors will typically steer you toward "Mid-Market" or "Enterprise" software like Odoo, NetSuite, or Sage Intacct because they are built to pass a PCAOB inspection.
For SEC-registered and public companies, accounting software must support Sarbanes-Oxley (SOX) compliance, strict internal controls (ITGCs), and the ability to produce SEC-compliant XBRL filings.The following ERP systems are considered industry standards for public companies in 2026:
1. SAP S/4HANA
- Best For: Global multinationals with highly complex, large-scale operations.
- Compliance Features: Advanced governance, risk, and compliance (GRC) modules that automate monitoring for regulatory obligations and internal policies.
- Scale: Capable of processing massive data volumes across dozens of global industries with deep functional depth.
2. Oracle NetSuite
- Best For: Fast-growing mid-market and enterprise companies planning for IPOs or global expansion.
- Compliance Features: The OneWorld module enables real-time financial consolidation across multiple subsidiaries and currencies, a critical requirement for CFOs of multi-entity public firms.
- Reporting: Provides robust automated close features that use AI to identify reconciliation errors.
3. Oracle Fusion Cloud ERP
- Best For: Large-scale organizations needing AI-driven automation for financials and procurement.
- Compliance Features: Built on a cloud-native architecture that supports real-time visibility and strategic planning for global finance teams.
- SEC Readiness: Frequently used by US federal agencies and major public corporations for its robust risk management modules.
4. Microsoft Dynamics 365 Finance
- Best For: Organizations heavily invested in the Microsoft ecosystem (Azure, Power BI, Teams).
- Compliance Features: Includes predictive insights and cash flow forecasting to assist in financial decision-making and budgeting.
- Flexibility: Offers low-code customization, allowing finance teams to tailor compliance reports without extensive IT support.
5. Sage Intacct
- Best For: Service-based, nonprofit, and healthcare organizations focused on financial performance and analysis.
- Compliance Features: Explicitly noted for its ability to support companies wanting to go public by handling complex revenue types and multi-entity consolidations.
- Integration: Commonly paired with Workiva or BlackLine for end-to-end SEC reporting and financial close automation.
6. Workday Financial Management
- Best For: People-centric organizations (government, education, tech) that prioritize HR and financial data alignment.
- Compliance Features: Built with a "secure architecture" that supports compliance in highly regulated sectors.
- Use Case: Over 230 US public sector organizations currently use it to run their agencies.
Supplementary Reporting ToolsPublic companies often connect their ERP (like NetSuite or SAP) to specialized platforms to finalize their SEC filings:
- Workiva: The leading cloud provider for connected reporting and SEC filings (XBRL).
- BlackLine: Specializes in financial close automation and account reconciliations to ensure data integrity before reporting.
Deep Dive: Odoo vs. Enterprise Rivals
- Odoo's Modular Value:
- Unlike SAP or Oracle, where you often pay for the entire suite, Odoo allows you to activate only the modules you need (e.g., just Accounting and Inventory), which keeps initial costs low.
- Cost Efficiency: Over a 5-year period, Odoo is often 60–80% cheaper than SAP due to lower license fees (~$25/user/month) and reduced consultant dependency.
- Public Readiness: While traditionally for SMEs, larger firms now use Odoo by leveraging its US Fiscal Localization, which follows GAAP and SEC standards.
- Implementation "Hidden" Factors:
- Consulting Fees: For enterprise systems like SAP or Workday, implementation typically costs 3–5 times the annual software license.
- Internal Staffing: Systems like Workday often require a dedicated, certified internal administrator ($130k–$170k/year), whereas mid-market systems can be managed by existing staff.
- Data Migration: Budget an additional 5–15% of your total implementation cost for cleaning and moving legacy data.
For the OTCID (OTC Basic) market tier using the Alternative Reporting Standard (ARS), you generally do not need a PCAOB-registered auditor. OTC Markets IPO : https://www.otcmarkets.com/corporate-services/otcid
However, the requirement for a PCAOB auditor depends strictly on the market tier you are targeting:
1. OTC Pink / OTCID (Basic Market)
2. OTCQB (Venture Market)
3. OTCQX (Best Market)
Yes, you can hire a general USA CPA to help you prepare your reports under the Alternative Reporting Standard (ARS) for the OTCID (OTC Pink) tier. Since audits are not mandatory for this tier, the strict requirement for a PCAOB-registered firm does not apply to the preparation of the financial statements. https://www.otcmarkets.com/corporate-services/otcid
However, there are critical nuances to ensure your filing is accepted:
Would you like a list of the specific financial items your CPA must include in the annual ARS report to ensure it passes the initial review?
To qualify for the OTC Pink Current Information tier using the Alternative Reporting Standard (ARS), your CPA must prepare an Annual Report that includes the following specific financial and disclosure items:
1. Mandatory Financial Statements Your CPA must provide financial statements for the two most recent fiscal years. These must be prepared in accordance with U.S. GAAP or IFRS and include: OTC Markets +2
2. Disclosure Statement RequirementsIn addition to the financials, the CPA-prepared report (following the OTC Pink Basic Disclosure Guidelines) must include:
3. Critical Compliance Fillables
Filing Deadlines
Would you like a sample check-list of the non-financial corporate data (like business descriptions and facilities) required to complete the rest of the disclosure form?yes
To achieve the OTCID (formerly Pink Current) status via the Alternative Reporting Standard (ARS), you must complete the non-financial sections of the OTC Pink Basic Disclosure Guidelines.
1. Business and OperationsYour disclosure must clearly define the company's scope so investors understand its primary activities:
2. Facilities and AssetsThis section identifies the physical footprint and material property of the company:
3. Share Structure and IssuancesDetailed records of your equity are required to monitor dilution and control:
4. Management and Legal HistoryTransparency regarding leadership is a key requirement for the "Current Information" tier:
5. Service ProvidersIdentify the external professionals advising your company:
Would you like the Officer Certification template text to include in your final filing?yes
To finalize your ARS (Alternative Reporting Standard) filing, your CEO and CFO (or the individuals performing those roles) must sign a certification.You can copy and adapt the following text, which aligns with the OTC Pink Basic Disclosure Guidelines:
Certification of Chief Executive Officer and Chief Financial OfficerI, [Name of Officer], certify that:
Important Next Steps for Filing:
Would you like to know the specific requirements for the Attorney Letter so you can prep your lawyer?yes
To complete the OTCID (OTC Pink) listing process without a PCAOB audit, your securities attorney must submit an Attorney Letter With Respect to Current Information. This letter serves as a formal verification that your company has made adequate public disclosure. 1. Attorney Eligibility RequirementsNot every lawyer can provide this letter. OTC Markets Group requires that the attorney:
2. Mandatory Content of the LetterThe letter must provide specific legal opinions based on a review of your ARS Reports:
3. Submission Deadlines
https://www.otcmarkets.com/corporate-services/otcid
However, the requirement for a PCAOB auditor depends strictly on the market tier you are targeting:
1. OTC Pink / OTCID (Basic Market)
- Auditor Requirement: An audit is not mandatory for the "Pink Current Information" or OTCID tiers.
- Standard: Financial statements must be prepared according to U.S. GAAP or IFRS by a qualified person, but they do not need to be audited or reviewed by a PCAOB accountant.
- Alternative: If you choose not to provide audited financials, you must instead submit an Attorney Letter to OTC Markets Group to verify your disclosures.
- Voluntary Audits: If you choose to provide audited statements voluntarily, they must be performed by a PCAOB-registered firm.
2. OTCQB (Venture Market)
- Auditor Requirement: Mandatory.
- Standard: To qualify for OTCQB using ARS, you must have annual financial statements audited by a PCAOB-registered auditor.
- Exemption: Companies reporting under Regulation A are exempt from the PCAOB auditor requirement for initial eligibility only; all subsequent annual audits must be PCAOB-compliant.
3. OTCQX (Best Market)
- Auditor Requirement: Mandatory.
- Standard: Similar to OTCQB, all U.S. companies on OTCQX must have annual financials audited by a PCAOB-registered auditor.
- Assurance Dimensions +2
Yes, you can hire a general USA CPA to help you prepare your reports under the Alternative Reporting Standard (ARS) for the OTCID (OTC Pink) tier. Since audits are not mandatory for this tier, the strict requirement for a PCAOB-registered firm does not apply to the preparation of the financial statements. https://www.otcmarkets.com/corporate-services/otcid
However, there are critical nuances to ensure your filing is accepted:
- Qualification Standard: The financial statements must be prepared in accordance with U.S. GAAP (or IFRS for international issuers) by an accounting firm or individual "qualified to do so". A licensed USA CPA generally meets this definition.
- The Attorney Letter Requirement: If your financial statements are not audited by a PCAOB firm, you must retain a U.S. securities attorney to review your disclosures and the CPA-prepared financials. The attorney then submits an Attorney Letter to OTC Markets Group verifying that the information is adequate and current.
- Prohibited Providers List: Check the OTC Markets Prohibited Service Providers List. OTC Markets Group maintains a list of specific accountants and attorneys they will not accept filings from. Ensure your chosen CPA is in good standing.
- Ongoing Accuracy: While a general CPA can prepare the reports, they must be familiar with the OTC Pink Basic Disclosure Guidelines to ensure all required items (Balance Sheet, Income Statement, Cash Flows, Retained Earnings, and Notes) are included and formatted correctly for the OTCIQ system.
Would you like a list of the specific financial items your CPA must include in the annual ARS report to ensure it passes the initial review?
To qualify for the OTC Pink Current Information tier using the Alternative Reporting Standard (ARS), your CPA must prepare an Annual Report that includes the following specific financial and disclosure items:
1. Mandatory Financial Statements Your CPA must provide financial statements for the two most recent fiscal years. These must be prepared in accordance with U.S. GAAP or IFRS and include: OTC Markets +2
- Balance Sheet: A snapshot of assets, liabilities, and equity.
- Income Statement: Detailing revenues, expenses, and net income over the fiscal period.
- Statement of Cash Flows: Outlining cash inflows and outflows from operating, investing, and financing activities.
- Statement of Retained Earnings: Also referred to as the Statement of Changes in Stockholders' Equity.
- Notes to Financial Statements: Detailed explanations of accounting policies and significant financial items.
- www.securitieslawyer101.com +5
2. Disclosure Statement RequirementsIn addition to the financials, the CPA-prepared report (following the OTC Pink Basic Disclosure Guidelines) must include:
- Share Structure Data: Exact title and class of securities, par value, total shares authorized, and total shares outstanding as of the report date.
- Issuance History: A chronological table of all share issuances, offerings, or cancellations over the last two fiscal years, including reasons for issuance (e.g., cash, debt conversion, or services).
- Debt Holdings: A list of outstanding promissory notes, convertible notes, or debentures, including interest rates, maturity dates, and conversion terms.
- Management & Insider Information: Names and addresses (City/State only) of all officers, directors, and beneficial owners of 10% or more of any class of equity.
3. Critical Compliance Fillables
- Officer Certification: A signed certification from the CEO and CFO (or persons performing similar functions) affirming that the report does not contain any untrue statements of material fact.
- Service Providers: Disclosure of the names and contact information for the company's attorney, transfer agent, and the CPA/firm that prepared the report.
Filing Deadlines
- Annual Report: Must be uploaded to the OTCIQ portal within 90 days of your fiscal year-end.
- Attorney Letter: If your financials are unaudited, a licensed attorney must submit this letter within 120 days of your fiscal year-end.
Would you like a sample check-list of the non-financial corporate data (like business descriptions and facilities) required to complete the rest of the disclosure form?yes
To achieve the OTCID (formerly Pink Current) status via the Alternative Reporting Standard (ARS), you must complete the non-financial sections of the OTC Pink Basic Disclosure Guidelines.
1. Business and OperationsYour disclosure must clearly define the company's scope so investors understand its primary activities:
- Business Description: A narrative of current business operations and primary products or services.
- Company History: Date and jurisdiction of incorporation, plus any name changes or material mergers in the past five years.
- Industry Codes: Primary and secondary Standard Industrial Classification (SIC) codes.
- Fiscal Year End: The specific date your annual reporting period closes.
2. Facilities and AssetsThis section identifies the physical footprint and material property of the company:
- Principal Executive Offices: Full address, phone, email, and website for headquarters.
- Property Description: Clear details on all assets, plants, or properties owned or used.
- Lease Terms: If renting, you must disclose the location, size, cost per month, and duration of the lease.
- Ownership Limitations: Disclosure of any mortgages, liens, or shared control over listed properties.
3. Share Structure and IssuancesDetailed records of your equity are required to monitor dilution and control:
- Current Share Data: Exact number of authorized and outstanding shares, par value, and CUSIP number.
- Transfer Agent: Contact info for your SEC-registered transfer agent (mandatory for OTCID).
- Issuance History (2 Years): A table listing every share issuance, including the date, recipient, price per share, and reason (e.g., cash, services, or debt conversion).
- Promissory Notes: Details on any outstanding debt, including maturity dates and conversion terms into equity.
4. Management and Legal HistoryTransparency regarding leadership is a key requirement for the "Current Information" tier:
- Officer and Director List: Names and titles of all executive officers and directors.
- Beneficial Owners: Names and addresses (City/State only) of anyone owning 10% or more of any class of equity.
- Legal Disciplinary History: A 5-year history for all officers/directors regarding criminal convictions, SEC/regulatory bans, or civil judgments related to securities.
5. Service ProvidersIdentify the external professionals advising your company:
- Attorneys: Contact details for your securities counsel.
- Accountants: Contact details for the CPA or firm preparing your ARS reports.
- Investor Relations: Any firms or consultants assisting with public communication.
Would you like the Officer Certification template text to include in your final filing?yes
To finalize your ARS (Alternative Reporting Standard) filing, your CEO and CFO (or the individuals performing those roles) must sign a certification.You can copy and adapt the following text, which aligns with the OTC Pink Basic Disclosure Guidelines:
Certification of Chief Executive Officer and Chief Financial OfficerI, [Name of Officer], certify that:
- I have reviewed this [Annual/Quarterly] Disclosure Statement of [Full Legal Company Name];
- Based on my knowledge, this disclosure statement does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this disclosure statement; and
- Based on my knowledge, the financial statements, and other financial information included or incorporated by reference in this disclosure statement, fairly present in all material respects the financial condition, results of operations and cash flows of the issuer as of, and for, the periods presented in this disclosure statement.
Important Next Steps for Filing:
- Format: This certification is typically the final page of your Disclosure Statement PDF.
- Dual Roles: If one person serves as both CEO and CFO, they must sign once but list both titles.
- Electronic Signature: Using "/s/ Name" is acceptable for the uploaded version, but keep a physically signed copy in your corporate records.
- The Attorney Letter: Remember, once this is uploaded to OTCIQ, your attorney has a separate deadline (usually 30 days later) to upload their formal Attorney Letter referencing this specific report.
Would you like to know the specific requirements for the Attorney Letter so you can prep your lawyer?yes
To complete the OTCID (OTC Pink) listing process without a PCAOB audit, your securities attorney must submit an Attorney Letter With Respect to Current Information. This letter serves as a formal verification that your company has made adequate public disclosure. 1. Attorney Eligibility RequirementsNot every lawyer can provide this letter. OTC Markets Group requires that the attorney:
- Submit an Attorney Letter Agreement: The lawyer must sign a formal agreement with OTC Markets Group before they are permitted to upload any letters.
- Practice Qualifications: They must be permitted to practice before the SEC and have not been prohibited from such practice.
- Practice History: They must disclose whether they have been the subject of any regulatory investigation (SEC, FINRA, or CFTC) in the past five years.
- Relationship Disclosure: The letter must state the attorney's relationship to the company (e.g., general counsel or hired solely for this review) and if they own any company stock.
2. Mandatory Content of the LetterThe letter must provide specific legal opinions based on a review of your ARS Reports:
- Verification of Disclosure: Counsel must state that the company has published "Adequate Current Information" within the meaning of SEC Rule 144(c)(2).
- Review of Financials: The attorney must confirm they have reviewed the financial statements (the ones your CPA prepared) and that they are consistent with GAAP/IFRS.
- Management Interviews: Counsel must state that they have personally met with and interviewed management (CEO/CFO) to verify the accuracy of the disclosures.
- Non-Shell Status: The letter must include an opinion on whether the company is currently or has ever been a "shell company" as defined by Rule 405.
- Insider Identification: The attorney confirms that the list of officers, directors, and 5%+ shareholders is complete and accurate.
3. Submission Deadlines
- Initial Filing: For a new listing, the letter is submitted after your initial disclosure reports are uploaded.
- Ongoing Filing: For existing companies, the Attorney Letter must be uploaded within 120 days of your fiscal year-end.
- Validity: A single letter typically covers the Annual Report and the three subsequent Quarterly Reports for that year.
https://www.otcmarkets.com/corporate-services/otcid
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