CPA needed for accrual-basis tax cleanup and deferred revenue review

We are a consulting firm that received grant/client revenue consisting of hourly labor, fringe/payroll burden, and overhead. Prior bookkeeping/tax treatment may have incorrectly treated certain indirect cost recovery and fringe/overhead-related items as deferred revenue or liabilities. I need help with three related tasks: 1. Review the books and advise on deferred revenue / indirect cost recovery treatment Review prior-year financials, tax returns, chart of accounts, deferred revenue balances, revenue recognition, and related intercompany invoices/payables. Determine whether indirect cost recovery was correctly or incorrectly treated as deferred revenue. Determine whether any correction is book-only or affects taxable income. Reconcile recognized revenue against matching accrued expenses/payables under the accrual method. 2. Review accounting and grant-cost policies Review policies related to revenue recognition, indirect cost recovery, fringe/payroll burden, overhead allocation, intercompany billing, and grant cost treatment. Advise whether policies are internally consistent and appropriate for accrual-basis tax and grant-funded consulting work. Recommend practical corrections for 2026 bookkeeping and future filings. 3. Prepare or advise on amended filings if needed Determine whether CAL Consulting needs to amend its 2025 tax return, and possibly any related owner return, based on the corrected treatment. Help prepare amended returns if needed. Help with 2026 tax planning and filing setup so the issue is handled correctly going forward. Important context: The business uses accrual accounting. The issue may involve indirect cost recovery, deferred revenue, fringe/payroll burden, intercompany billing, and matching of revenue and expenses. I need someone who can distinguish between book-only corrections, prior-period tax errors, accounting method issues, and amended-return requirements. Experience with small business tax, accrual accounting, consulting firms, grant-funded revenue, indirect cost recovery, and intercompany transactions is preferred. Experience with federal grant cost principles / 2 CFR 200 is a plus, but not required if you are strong on tax and accrual accounting. Desired deliverables: Initial diagnostic memo summarizing whether the treatment appears correct or incorrect. Schedule showing proposed adjustments and net tax impact by year. Recommendation on whether an amended return is required, advisable, or unnecessary. Recommended 2026 bookkeeping/tax treatment. Preparation of amended returns and/or 2026 return support if needed. Please include in your response: CPA license status and state. Experience with accrual-basis small business tax. Experience with deferred revenue and revenue recognition. Experience with amended business returns. Whether you have handled intercompany billing or related-party transactions. Your proposed approach for the first 5–10 hours of review. Rate and estimated hours