Credex Assurance · A practice of Credex Advisors LLC

Audits, reviews, and compilations for churches and ministries. That is all we do.

Credex Assurance performs financial statement audits, reviews, and compilations for churches, faith based organizations, and other nonprofits. It is a dedicated practice group inside Credex Advisors LLC, a licensed CPA firm, and nonprofit financial statements are the only work the group does. No tax returns, no bookkeeping, no consulting on the side. Every engagement is led by a CPA, priced as a fixed fee in the engagement letter before work begins, and delivered by people who already know how a church works: designated gifts, building funds, housing allowances, volunteer treasurers, and the questions a finance committee will ask. Sound stewardship, put on the record, without spending on accounting what was given for ministry.

We understand your world. That is the whole practice.

One specialty.

Church and nonprofit financial statements are the whole practice, not an add on that keeps a commercial audit staff busy between year ends. CPAs on every engagement; a CPA partner signs every report.

We know your world.

Designated funds, donor intent, housing allowances, denominational forms, lender covenants, and a treasurer who volunteers. Nothing about your church will be new to us.

Stewardship you can show.

The report meets the standard. The board presentation explains, in plain language, how the church handled what it was given.

Fixed fee, no wasted hours.

Quoted in the engagement letter, never hourly. Software does the tracing, CPAs do the judgment, and what is not spent on accounting stays with the ministry.

Why a practice that does only this.

Most CPA firms treat church and ministry audits as an add on to a commercial audit practice: work that fills the calendar between corporate year ends and keeps staff busy in the slow months. Credex Assurance was set up the other way around. Church and nonprofit assurance is the practice, not the filler.
Churches have needs no commercial audit prepares a firm for. Contributions with and without donor restrictions, designated gifts and building funds, pledges, in kind gifts, endowments, benevolence, ministers' housing allowances, functional expense allocation, denominational reporting, and lenders who want to see giving trends next to the balance sheet. These are not variations on a for profit audit. They are the whole job, and they require ASC 958, not a checklist borrowed from a manufacturing client.
An add on practice learns on your engagement. When nonprofit work is a sideline, the staff assigned to it rotate in from commercial clients, ask the same first year questions every year, and send request lists written for a company with customers rather than a church with donors. You pay for that learning curve in hours and in a report that reads like it was written for someone else.
A practice that does only this already understands you. Everyone in Credex Assurance works only on nonprofit assurance engagements. We have seen your chart of accounts before. We know what your denomination's form asks for, what a church lender wants to see in the notes, and which questions a finance committee will raise at the presentation. That is why the request lists are short, the questions come in batches instead of one at a time, and the board presentation sounds like it was written for a board.
The firm behind it is built for judgment, not headcount. Credex Advisors was founded in 2023 on the idea that software should do the tracing and CPAs should do the judgment. The Credex platform ties every schedule to the underlying bank and ledger data, which is how we commit to a fixed fee and a report date instead of an hourly estimate.

An audit is an act of stewardship. It should not cost a mission trip.

Why the statements matter. A church's financial statements are how it shows members, donors, its lender, and its denomination that what was given was handled with care. An audit, review, or compilation is not a compliance chore. It is the church putting its stewardship on the record, in a form an outsider can rely on. We treat it that way: statements that read clearly, notes that answer the questions a donor or a lender would ask, and a board presentation that leaves the finance committee able to explain the numbers themselves.
Why the fee is fixed, and why there are no wasted hours in it. Most church audits are billed by the hour by firms whose cost is headcount: a partner, a manager, a senior, and staff, each billing time to pull transactions out of bank statements and ledgers by hand, and to learn how a church works while they do it. Credex was built without those hours. The Credex platform does the extraction, matching, and reconciliation; CPAs who work only with churches and nonprofits do the judgment. The fee is fixed in the engagement letter before we start, so the finance committee can budget it, and nothing in it pays for someone else's learning curve or for hand matching a bank statement. What was given for ministry stays with the ministry.
The money a church entrusts to its CPA should buy judgment, not hours.

Which level do you need?

The AICPA defines three levels of service on financial statements. A compilation presents your statements in GAAP form with no assurance. A review provides limited assurance through inquiry and analytical procedures. An audit provides reasonable assurance through testing, confirmation, and evaluation of internal control. Whoever is asking for your statements, a lender, a denomination, a grantor, or your bylaws, usually decides which one you need. If nobody outside the organization is asking, start with a compilation.

Compilation (AR-C section 80)

What it is. We take your trial balance and prepare financial statements in the form GAAP requires, including the notes. We do not verify the numbers and express no assurance on them.
Who asks for it. Boards that want properly formatted statements and notes, small lenders, and organizations preparing for a first review or audit in a later year.
What you receive. A full set of financial statements with notes and a compilation report.

Review (AR-C section 90)

What it is. Analytical procedures and inquiries of management to obtain limited assurance that no material modifications are needed for the statements to conform with GAAP. A review does not test transactions or confirm balances with third parties.
Who asks for it. Lenders on mid sized church mortgages, denominational bodies, grantors, and accreditation programs that permit a review below a revenue threshold.
What you receive. Reviewed financial statements with notes and a review report.

Audit (generally accepted auditing standards)

What it is. Reasonable assurance that the financial statements are free of material misstatement. We test transactions, confirm cash and debt with your banks, examine contributions and restrictions, evaluate internal control, and communicate with those charged with governance.
Who asks for it. Lenders above their review threshold, denominations, larger grantors, ECFA accreditation for larger ministries, and bylaws that require an annual audit.
What you receive. Audited financial statements with notes, the auditor's report, a management letter with control observations, and the required governance communications.
We also perform agreed upon procedures engagements (cash, contributions, expenses, and fraud inquiries, for example) when a board wants specific questions answered without a full audit.

Start with who is asking.

Who is asking
What they usually require
What it asks of your staff
What to send us
Your lender (mortgage, line of credit, bond)
What they usually require
The covenant names the level and a deadline after year end, often 120 to 180 days. Larger loans specify an audit; smaller ones accept a review.
What it asks of your staff
Statements, debt agreements, and a contact who can answer questions in batches.
What to send us
The covenant paragraph. We confirm the level in writing.
Your denomination or association
What they usually require
Many require an annual audit or review above a stated budget size, and a compilation below it.
What it asks of your staff
The denominational report form, if there is one, so the statements and notes line up with it.
What to send us
The requirement. We read it with you.
A grantor or accreditation body (ECFA, foundations, government)
What they usually require
Set by annual revenue. Most larger ministries need an audit; smaller budgets are often permitted a review or compilation.
What it asks of your staff
Grant agreements and restrictions so donor intent can be traced.
What to send us
The grant or accreditation language.
Your bylaws or your board
What they usually require
Some bylaws require an audit regardless of size. Boards often want one before a building campaign, a leadership change, or after a first year of operations.
What it asks of your staff
A finance committee contact and a date for the board presentation.
What to send us
The bylaws paragraph, or just the question.
Nobody yet
What they usually require
Start with a compilation. It puts your statements into GAAP form now and makes a later review or audit far less painful.
What it asks of your staff
A closed trial balance.
What to send us
The trial balance and last year's statements, if any.

How an engagement runs.

0
Before the clock starts. Scope call and engagement letter. One call to understand the organization, the bookkeeping, and who needs the report. You receive an engagement letter with a fixed fee and a report date. Terms are fifty percent at signing and fifty percent at issuance.
1
Request list. One document request list, sent to you and, if you like, directly to your bookkeeper. Bank statements, ledgers, contribution records, payroll, debt agreements, board minutes. We track status so you never have to.
2
Planning. For reviews and audits, we assess risk, read the minutes and agreements, and set the procedures. For audits, we confirm cash and debt with your banks at this stage.
3
Fieldwork. Performed remotely on the Credex platform, which ties every schedule to the underlying bank and ledger data. No week of auditors in your office and no boxes of paper: we work from exports of your accounting and giving software (QuickBooks, Aplos, Realm, Planning Center, Shelby, and others) and your bank statements. Questions go to one contact at your organization in batches, not one at a time.
4
Draft and board presentation. You review a draft. We present the statements and findings to your board or finance committee in plain language and answer their questions.
5
Issuance. The final report and statements and, for audits, the management letter and governance communications.

Independence.

For audits and reviews we are independent of the organizations we report on. We do not keep the books, we do not act as management, and we do not perform readiness assessments or internal control design for an organization we will audit. Where we assist with drafting the financial statements and notes, management reviews and takes responsibility for them, as the AICPA Code of Professional Conduct requires. For compilations, independence is not required, and if we are not independent the report says so.

Questions churches and ministries ask.

Do we need an audit, or will a review do?

Whoever is asking for the statements usually decides. Read your loan covenant, denominational requirement, or grant agreement and send it to us; we will confirm the level in writing. If no one is asking, a review or compilation is usually the right starting point.

What is the difference between a compilation, a review, and an audit?

They differ in how much the CPA does, what the CPA's report says, and what each asks of your church. In a compilation we put your numbers into proper financial statements with notes and express no assurance; it is the fastest and least expensive, and it does not test anything. In a review we ask questions and analyze the numbers for anything that looks wrong, and report limited assurance; we still do not test transactions or contact your bank. In an audit we test transactions, confirm cash and debt directly with your banks, trace designated gifts to donor intent, evaluate internal controls, and express an opinion that the statements are fairly presented; it is the only level that gives your lender, denomination, or board an opinion. Cost, time, and the amount of your staff's involvement rise in that order.

Compilation
Review
Audit
What we do
Compilation
Prepare the statements and notes from your trial balance
Review
Inquire and analyze; ask about anything that looks wrong
Audit
Test transactions, confirm with banks, trace restricted gifts, evaluate internal controls
What the report says
Compilation
No assurance
Review
Limited assurance: nothing came to our attention
Audit
An opinion: fairly presented in all material respects
Standard
Compilation
AR-C section 80
Review
AR-C section 90
Audit
Generally accepted auditing standards
Do we contact your bank?
Compilation
No
Review
No
Audit
Yes, confirmations of cash and debt
Do we look at internal controls?
Compilation
No
Review
No
Audit
Yes, with a management letter
Who usually accepts it
Compilation
Boards, small lenders
Review
Mid sized lenders, many denominations, some grantors
Audit
Larger lenders, denominations above a budget size, ECFA for larger ministries, bylaws that require it
Your staff's time
Compilation
A closed trial balance
Review
Trial balance plus answers to questions
Audit
The request list, questions in batches, and a board presentation
Typical timing
Compilation
Business days from a final trial balance
Review
Weeks after year end close
Audit
Scheduled around year end close; report date in the engagement letter

How much does a church audit cost?

It depends on the church, so we do not publish a rate card. We quote a fixed fee after one scope call, based on the organization's size, the number of funds and accounts, the condition of the books, and whether it is a first year or repeat engagement. The fee is written into the engagement letter and does not change unless the scope does, so the finance committee can budget it with confidence. You are paying a practice that already knows how a church works, not an hourly staff learning it on your engagement.

How long does it take?

Compilations are delivered in business days once the trial balance is final. Reviews and audits are scheduled around your year end close: fieldwork starts when the books are closed, and the report date is set in the engagement letter. A first year audit takes longer than a repeat audit because we build the permanent file.

Our books are on a cash basis. Is that a problem?

No. Many churches keep cash or modified cash books. The statements can be presented on that basis, or the books can be converted to accrual for GAAP statements. We will tell you which your lender or denomination expects.

What will you need from us?

One request list, sent before fieldwork. Bank and investment statements, the general ledger, contribution records, payroll reports, debt agreements, leases, board minutes, and the prior year's statements if any exist. Most organizations gather everything in a week or two.

Can you prepare our financial statements and also audit them?

Yes, with safeguards. Preparing the statements and notes is part of every compilation. For reviews and audits we can draft them provided management reviews and takes responsibility for them, as the AICPA independence rules require. We will not keep your books or act as management.

Our treasurer is a volunteer. How much of their time will this take?

Less than they expect. We send one request list, we accept exports from your accounting and giving software, and we hold questions until we have a batch. For a compilation the treasurer's job is a closed trial balance. For an audit, plan on a few hours gathering documents, a few hours answering questions across fieldwork, and the board presentation.

Can you help us meet an ECFA or denominational requirement?

Yes. Send us the requirement and we will confirm which level satisfies it, schedule the report date to meet the deadline, and prepare the statements and notes in the form the reviewer expects. We do not act as management or design your controls, so independence is preserved for audits and reviews.

Do you work with our outside bookkeeper?

Yes. We send the request list to your bookkeeper directly and keep you copied on status. If your books need to be converted from cash to accrual before fieldwork, we coordinate that with them.

Who is Credex Advisors?

A licensed CPA firm headquartered in Atlanta, GA, founded in 2023 to do accounting work a new way: software does the tracing, CPAs do the judgment. Credex Assurance is the firm's nonprofit assurance practice. It has its own team and its own engagements, and nonprofit financial statements are all it does.

Do you work with organizations outside Georgia?

Yes. Headquartered in Atlanta, GA, with operations across the US. Fieldwork is performed remotely, so location is not a constraint.

Tell us about your organization. We will schedule an introductory and scoping call within two business days.

One form, one email. Send the basics and we will schedule a short introductory and scoping call with people who understand your world. A fixed fee proposal follows the call, not a rate card.

Or email info@credexadvisors.com.
Received. We will be in touch within two business days to schedule an introductory and scoping call.
Something went wrong sending the form. Please email info@credexadvisors.com.
Reach us directly.
info@credexadvisors.com
Based in
Atlanta, GA, with operations across the US
Fees
Fixed, quoted in the engagement letter before work begins
Response
A call scheduled within two business days