WHO WE ARE
Frawley & Co. PLLC is a boutique certified public accounting firm, based in Miami, Florida, offering professional expertise and thought-leadership in specialized areas of accounting and advisory services to both private and public companies.

Accounting
- QuickBooks® cloud-based accounting platform:
- - General ledger set-up and maintenance
- - Online banking and cash management
- - Revenue recognition and accounts receivable billing
- - Employee/employer payroll cycle
- - Online vendor invoice payment / Accounts payable
- U.S. GAAP financial statement preparation, compilation and review
- Federal and state corporate and partnership income tax compliance
Advisory
- Technical accounting research and resolution
- M&A transaction support services:
- - Due diligence procedures
- - Acquisition accounting
- - Opening balance sheet testing
- - Post-acquisition integration
- Public and private capital market transactions:
- - IPO, SPAC merger, secondary offerings and private placements
- - Debt issuances and modification
- SEC financial reporting and research
- Year-end audit support and coordination
- Accounting governance and best practices
- Interim financial accounting oversight
- Implementation of newly-adopted accounting standards
- Forecasting and strategic planning
- Ad-hoc financial analysis, modeling and data analytics


Valuation
- ASC 805 – Purchase price allocation
- ASC 321/323 – Purchase of noncontrolling interest
- ASC 350/360 – Intangible and tangible asset impairment testing
- ASC 718 – Equity-based compensation
- IRC 409(a) – Deferred compensation

- J. Russell Frawley III, MBA, CPA, ABV – Principal, Frawley & Co. PLLC
About Founder
J. Russell Frawley III, MBA, CPA, ABV has over thirty years of diversified accounting and advisory experience, including Big Four public accounting, financial accounting oversight roles at global organizations, and specialized project-related engagements for a diverse clientele. His industry experience includes consumer brands, life sciences, biotechnology, information technology, leisure/entertainment and media. His passion throughout his career continues to be providing value-added client service.