Louis Berry, CPA, LLC provides independent financial statement audits, reviews, and compilations to Florida businesses, HOAs and condo associations, nonprofits, construction firms, and manufacturers. Personal partner-level attention paired with a modern, AI-enhanced audit workflow — so the engagement moves efficiently without compromising professional skepticism or quality.
“Audits today look very different than they did even five years ago — and the gap between modernized firms and traditional ones is widening.”
For decades, the financial statement audit followed a predictable rhythm: request lists, paper workpapers, sampling done by hand, and a final report delivered months after year-end. That model still works — but for many smaller Florida businesses, HOAs, and nonprofits, it can feel heavier and slower than it needs to be.
The profession has been historically deliberate about adopting new technology, and for sound reasons: independence, professional skepticism, and the integrity of audit evidence are not negotiable. But the tools have caught up. AI-assisted data extraction, anomaly detection, and continuous evidence collection are now widely used by the largest firms — and they are finally accessible to a focused, independent practice as well.
Louis Berry, CPA, LLC was built around that idea: the rigor and judgment of a seasoned auditor, paired with the efficiency of modern audit technology. The result is an engagement that respects your team’s time and your board’s budget — without ever compromising on the quality of the opinion.
Florida law and lender, grantor, surety, and bylaw requirements trigger independent audits, reviews, or compilations for a wide range of organizations. These are the engagements Louis Berry, CPA, LLC delivers.
Florida Statute 720.303(7) and 718.111(13) require audited financial statements for HOAs and condo associations with annual revenues of $500,000 or more, and for HOAs with 1,000+ parcels regardless of revenue. Reviews are required between $300,000 and $500,000.
Under FL Statute 496.407, Florida charitable organizations with $1M+ in contributions require an audit; $500K–$1M requires a review. Single audits apply at $1M+ federal or $750K+ state financial assistance.
Bank covenants, surety bonding lines, M&A due diligence, ESOP requirements, and stockholder reporting all routinely require an independent audit or review for closely-held Florida businesses.
A review provides limited assurance — sufficient for many lender and bylaw requirements — at materially lower cost than a full audit. Often the right answer for growing organizations between thresholds.
Compilations present management’s financial information in proper GAAP form without assurance. Useful for internal reporting, tax preparation support, and lower-threshold compliance needs.
Preparing for your first audit, switching firms, or remediating prior-year findings? Engagements include workpaper readiness, internal control assessment, and reporting-package design under GAAP / GAAS.
Three decades of audit and financial-leadership work spanning the sectors that drive Florida’s economy — closely-held, family-owned, and association-governed organizations in particular.
Percentage-of-completion accounting, work-in-progress schedules, surety bonding requirements, and joint-venture reporting for general contractors, subcontractors, and specialty trades across Florida.
Inventory valuation, standard-cost systems, and revenue recognition for Florida manufacturers and distributors — including audits triggered by bank covenants, M&A activity, and stockholder reporting.
Deep operating experience inside Orlando’s hospitality and resort industry — financial reporting, multi-department reconciliations, and internal-control evaluation for hotels, resorts, and timeshare operations.
Statutorily-required audits and reviews under Chapters 718 and 720, including reserve-account reporting and the heightened transparency rules added in 2024 and 2025.
Florida Statute 496.407 audits and reviews, restricted-fund accounting, state single audits at the $750K threshold, and federal single audits at the $1M threshold under Uniform Guidance.
Law firms, medical practices, advisory firms, and other professional services organizations needing audits, reviews, or compilations for partners, banks, or buyers.
Audit experience with savings & loan institutions, investment-related entities, and regulated filers requiring SEC-style reporting and rigorous internal-control documentation.
Project-level financial reporting, lender-required audits, and consolidated statements for Florida developers, REIT-adjacent entities, and real-estate holding companies.
Louis Berry is a Florida-licensed CPA with more than thirty years of professional experience that spans every side of the financial reporting table — from preparing statements as a controller, to auditing them as a senior auditor and audit manager, to analyzing them as a corporate financial analyst, and today, to issuing independent opinions as the founder of Louis Berry, CPA, LLC. He holds an M.B.A. from Stetson University and dual undergraduate degrees in Accounting and Economics from Florida State University.
AI is now widely adopted across the largest audit firms — and the AICPA and major journals have spent the last two years documenting why. Louis Berry, CPA, LLC applies these tools where they are demonstrably useful, in a way that respects auditor independence and evidence integrity.
Tell me about your organization, the type of engagement you’re considering, the deadline you’re working toward, and anything specific I should know. There’s no obligation — initial conversations are always confidential and free of charge.