Series C · Backed by Nexus Venture Partners, Sorin Investments, UST

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Technical accounting, SEC reporting, ESG, valuation and risk — routed through 227 AI specialist champions, grounded in the same judgment your audit partner brings. 750+ consultants. Big 4 bench. Instant answers.

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advisor.uniqus.com / conversation / revenue-recognition
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Dr. Codex is the orchestrator. Every question is classified — framework, domain, complexity — then routed to one of 227 specialist champions trained on primary literature. Citations are primary source. Confidence is always disclosed. Partner review is always an option.

user · rev.ex@acme.com
Is the SaaS subscription a performance obligation satisfied over time?
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Rev. Rex
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ESG Scout
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US GAAP

ASC 606, 842, 805, 326, 350 — full technical coverage with PCAOB overlay.

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IFRS

IFRS 9, 15, 16, 17 and IAS standards with IASB interpretations.

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ESG

CSRD, ISSB (S1 / S2), SEC climate, double-materiality, assurance-ready.

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Valuation

PPA, impairment, equity & option pricing, 409A, fairness opinions.

From question to board-ready in under an hour.

TCA doesn't stop at an answer. Every conversation can be extended into a long-form deliverable — memo, SEC letter, policy manual, PPA, impairment file — citing primary literature, formatted to your firm's template, and audit-ready.

Technical Memo

ASC 606 Revenue Recognition

Multi-element SaaS arrangement with implementation services and usage fees.

## Conclusion The implementation service is not distinct from the subscription under ASC 606-10-25-21(b). Revenue should be recognized ratably over the subscription term. ## Analysis Step 1 — Contract identification: Evidence of approval exists via MSA executed 3/14. Commercial substance is present... ## Citation trail ASC 606-10-25-14 · ASC 606-10-25-21 · ASC 606-10-55-150 through 55-157
8 pages · 14 citations · 22 minOpen →
SEC Comment Response

Segment Reporting Disclosure

Staff comment on disaggregated revenue — Topic 280 threshold analysis.

Securities and Exchange Commission Division of Corporation Finance Re: Form 10-K for Fiscal Year Ended December 31 File No. 001-XXXXX Ladies and Gentlemen: We acknowledge the Staff's comment letter dated... Comment 1 — Segment reporting (ASC 280) Response: The Company has reassessed its operating segments in accordance with ASC 280-10-50...
3 responses · 9 citations · 18 minOpen →
PPA Memo

Purchase Price Allocation

SaaS acquisition — $240M consideration allocated across intangibles.

## Fair value hierarchy | Asset class | Method | Fair value | |--------------------------|------------------|-------------| | Customer relationships | MPEEM | $ 62.4M | | Developed technology | Relief from royalty | $ 48.1M | | Trade name | Relief from royalty | $ 14.0M | | Goodwill (residual) | — | $ 115.5M |
24 pages · 31 citations · 48 minOpen →
IPO Readiness

S-1 Accounting Policy Manual

Policies across all material areas for a tech IPO on NYSE.

## 1. Basis of Presentation The consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (U.S. GAAP)... ## 2. Revenue Recognition (ASC 606) The Company generates revenue from subscription services and professional services. Subscriptions are recognized ratably over... ## 3. Stock-based Compensation (ASC 718) ...
62 pages · 78 citations · 2.4 hrsOpen →
Impairment Analysis

Goodwill — Annual Test

Step 0 qualitative → Step 1 quantitative for consumer segment.

## Step 0 — Qualitative assessment Per ASC 350-20-35-3C, the Company evaluated whether it is more likely than not that the fair value of the reporting unit is less than its carrying amount. Factors considered: - Macroeconomic: 140bps Fed rate increase YoY - Industry: consumer-discretionary multiple compression - Entity-specific: 14% YoY revenue decline...
16 pages · 19 citations · 34 minOpen →
Thought Leadership

Climate Disclosures: CSRD vs ISSB

Crosswalk for dual-filers under the EU and ISSB frameworks.

# Climate disclosures at the crossroads _CSRD, ISSB S2, and the quiet convergence_ Multi-jurisdictional filers face a rapidly consolidating — but not yet harmonized — climate disclosure landscape. This note maps the material differences across... ## Double-materiality vs. financial materiality CSRD (ESRS E1) requires...
Article · 2,400 words · 18 minOpen →

What our clients resolve in one afternoon.

Big 4 rigor, delivered at the speed of a Slack message. Here's what the last quarter of TCA engagements looked like.

IPO Readiness · NYSE · Technology
“The S-1 accounting policy memos that historically took our controller 6 weeks to draft with Big 4 support — we got the first complete draft back in 9 hours. Partner review only on the judgment areas.”
VP Controller · late-stage SaaS, $480M ARR
94%
Draft time reduction
78
Primary citations
$312k
Advisor fees avoided
9 hrs
To first draft
SEC Comment Letter · Topic 280
“TCA drafted our segment-reporting response with every cross-reference to 280-10-50 intact. Our national office partner reviewed for 40 minutes and we shipped.”
Chief Accounting Officer · Fortune 500 industrial
PPA Memo · $240M Acquisition
“We asked once. It routed to PPA Master, pulled the income approach template, and returned a memo our auditor signed off on with two small edits.”
Director of Accounting Policy · Private equity-backed acquirer

85 partners. One answer away.

Uniqus National Office is staffed by former Big 4 partners and national-office technical directors. The AI extends their reach — it does not replace their judgment. Every low-confidence response is flagged for partner review.

Jamil Khatri
Co-founder & CEO. Formerly Global Head of KPMG Accounting Advisory — a $1B, 4,000-consultant practice. Pioneered India's accounting advisory industry.
Sandip Khetan
Co-founder & Global Head of ARC. Founding member of KPMG's Accounting Advisory. Led EY's Financial Accounting Advisory Services. Built reporting-automation tech now deployed across sectors.
Strategic relationship with WNS for sustainability and technical accounting. Reasoning powered by Claude Opus 4.6 (Anthropic).