How To Write A Technical Research Memorandum

 While on a recent trip to the Los Angeles area, I had the pleasure to meet Michael Psomas [1], CPA, President of AuditPrep Services, LLC [2].  Mike and I had "met" on LinkedIn and had spoken once before the trip.  We are in complementary businesses - I'm an SEC auditor (surprise!) and Mike's Firm prepares companies for SEC audits.

Mike just sent me a very handy checklist called "Clarify:  11 Helpful Items Every Technical Research Memo Should Include [3]."  Mike's cover letter to me says it quite well - it shows your clients the format to follow to communicate their positions in a way that is auditable.  I'm going to be sending it to many of my audit clients - both SEC and private.

Check it out.  Good information.