Operating since 2018, B & K Financial delivers subscription-based CPA services from its West Broadway office in downtown San Diego, structuring monthly billing around tax filing, bookkeeping, and audit engagements. The firm's tax-planning module integrates with the investment-account strategies that wealth managers like Tam Wealth Management calibrate around capital-gains harvesting and retirement-contribution limits. CPAs and Enrolled Agents on staff handle financial statement compilations under SSARS (Statements on Standards for Accounting and Review Services) and full-scope audits under GAAS for businesses scaling past the threshold where compiled statements no longer satisfy lender requirements. Payroll processing and quarterly Form 941 deposit reconciliation extend across the small-business client base that banks with institutions like Cabrillo Credit Union for operating accounts and SBA-backed lines of credit. Highest-tier engagements involve multi-entity consolidated audits reconciling intercompany eliminations across parent-subsidiary structures under ASC 810 consolidation standards.