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CPA handoff — preparation pack, 2026-09-17

Not tax advice. This is an evidence pack to bring to the CPA hour called for in bookkeeping. It states what was actually checked, when, and what remains unknown. The CPA confirms entity type, tax elections, thresholds, rates and deadlines — none of those are asserted here.

Verified read-only baseline (checked 2026-09-17)

A read-only query against the ERP API and the live assistant database returned:

Source Result
ERP API, sales orders (paginated) 0 records
ERP API, purchase orders (paginated) 0 records
ERP API, stock records 28 records, of which 13 have purchase_price = null
assistant.sqlite, expenses table 0 rows

This does not mean zero business revenue or expense for the year. bookkeeping and existing email history both describe client invoicing and supplier purchases that happened outside the ERP's sales/purchase-order objects — the ERP counts are a system gap, not a business fact. Whatever the CPA needs for income and expense totals will have to be reconstructed from email, bank/card records, and any paper receipts, not read from the ERP as it stands today.

One in-flight commitment: Ebyte PI EBEM-DD20260917

  • 200x E01-ML01SP4 modules at $2.50 each, +$30 DDP shipping = $530 total.
  • The quote was accepted by Angel by email.
  • Payment, purchase order, and receipt are unverified — no record of any of the three was found in the ERP or the assistant database during this pass.
  • No expense or payable entry was created for this in this pass. It should be tracked as a pending commitment until a PO, payment confirmation, or receipt surfaces; the CPA determines how and when it should be recognized.

Original CPA questions — no answers found in reviewed sources

These are the eight questions already on record in bookkeeping. No answer to any of them was found in the sources reviewed for this pack — that does not mean the CPA has not answered elsewhere:

  1. Cash or accrual accounting?
  2. Is inventory tracking required, and on what costing method (FIFO, average)?
  3. What is the capitalization threshold (equipment vs. expense)?
  4. Section 179 or bonus depreciation on shop equipment already purchased?
  5. Is NC sales-and-use registration needed before or only after the first direct sale?
  6. Home office and vehicle — worth claiming?
  7. Which ledger does the CPA want the exported data in?
  8. Quarterly estimated tax payments — what and when, federal and NC?

Additional question for this handoff: direct sales versus marketplace (eBay) — does the CPA need sales tax handled differently depending on channel, given eBay remits marketplace tax on our behalf in some jurisdictions but direct sales would not have that remittance?

Evidence still required, separate from the questions above

For every transaction claimed as income or expense, the CPA will want three things. None were found as CSVs or a summary in the sources reviewed this pass — that reflects what was audited, not a claim that no such records exist anywhere:

  • Invoice issued (for income) or received (for expense) — the document itself.
  • Payment record — date, amount, method, which invoice/bill it settles.
  • Receipt — proof of delivery/fulfillment where one exists.

The Ebyte PI above is a concrete example: an accepted quote/PI exists, but a PI or accepted quote is not invoice-equivalent, and payment and receipt remain unverified in this review.

What cannot be stated yet

  • No bank balance can be reported. No bank or card statement was read as part of this pack.
  • No profit or loss estimate is possible. With 0 ERP orders, 0 logged expenses, and one unverified pending commitment, there is not enough verified data to compute income minus expense for any period.
  • Entity type, tax elections, and whether the business is even at the point of needing quarterly estimates are for the CPA to confirm, not asserted here.

Records and privacy

  • The location of underlying financial records (email threads, any bank/card statements, paper receipts) is kept private and is not restated in this document.
  • No financial documents are attached to this pack — it is a status and question summary only, prepared for discussion.
  • No physical home address appears in this document or any published note referencing it.

Next step for the CPA hour

The ERP is not yet the system of record for this business's income or expenses — it is currently empty on both fronts. The real transaction history lives in email and (likely) personal/business bank and card statements that have not been reconciled into any ledger. The most useful outcome of the hour is answers to the eight-plus-one questions above, which then determines what the capture-and-export work in bookkeeping needs to produce.

Related: bookkeeping, first-money.

Audit artifact

Read-only ERP source JSON, current inventory CSV and baseline metadata are retained privately at ~/precious/EmbeddedEra/finance/cpa-prep-2026-09-17/. The CSV is a current operational snapshot, not a year-end valuation.