Questions, answered plainly.

We read a company’s 10-K and related filings the way the SEC staff, an auditor or a lender would, and list what does not meet the rules or the company’s own earlier filings. Each observation shows the page, the highlighted words and the rule, and is reviewed by our professionals before release.

Regulation S-K and S-X, Regulation G, US GAAP as codified by the FASB, Sarbanes-Oxley sections 302 and 404 disclosures, the proxy rules, and NYSE or Nasdaq listing rules, in the version in force for the period.

Yes, in two ways. For companies the family owns or controls, a family office can commission reviews of their filings directly. For companies it invests in, paid analyses of securities are investment-adviser territory, so we do that work only through an appropriately registered partner.

It starts with pilot engagements: a paid scoping study, then a review of a published or draft filing. The US rule set is in development.

The auditor gives an opinion on the financial statements and ICFR. Counsel advises on the law. Your disclosure committee owns the filing. We give an independent reading of the whole filing against the rules and your earlier filings, and point out inconsistencies. It complements all three and replaces none.

No. A review reduces the risk; it cannot remove it, and it does not cover every matter. Each point we raise is supported by the page and the rule.

Request a pilot. After a short call we propose a scoping study, run a conflicts check and sign the NDA. Fees are paid in advance.

A report of observations, each with its page, highlighted extract, the rule cited and suggested wording, and a review workbook for your team’s responses.

Yes. The scoping study sets which filings are covered.

Our NDA expressly binds us to keep it confidential, our reviewer is bound by your insider trading policy, and nobody who reviews a draft trades in, advises on or publishes about that company. Never send a draft through this website or by email.

When a company commissions a review of its own filing, the CFO and the audit committee chair receive it together. A review commissioned by a lender or diligence team is built only from public filings and goes only to that client.

No. With Enterprise, the model runs in your own cloud account.

Quoted in US dollars after a short call, starting with a paid scoping study. Fees are paid in advance. Invoices are issued by Finversal Capital Services Private Limited.

Agreed in each engagement letter before anything is shared; with Enterprise, it stays in your own cloud account and region. Website enquiries are stored in Mumbai, India; see the privacy notice.

Yes, through Enterprise. See the architecture.

No. Pramanex is not a CPA firm, does not perform audits, reviews of interim financial information, attestation or other assurance engagements, and is not registered with the PCAOB. It does not use the CPA title.

No. We do not give legal advice, investment advice or recommendations to buy, sell or hold any security, and we are not registered as an investment adviser or a broker-dealer. Investor-facing work is done only through an appropriately registered partner.

No. References to their rules and publications are for identification only.

AI reads the documents and proposes candidate observations, with the page, the extract and the rule. A second pass argues the company’s side. Our professionals review every point before release; nothing reaches a report without that review.

Only the client who commissioned it, for the stated purpose. It may be shared with the board and its committees, the auditors, a regulator or a court, and legal advisers, with its status statement intact. It may not be published or quoted publicly without our written consent.

As set out in the service agreement: limited to the fee paid for the engagement, with no liability for indirect loss, penalties or decisions taken on the observations, to the extent the law allows.

Yes. They are real listed companies, reviewed from public documents, with names, people, places, dates and distinctive figures masked. We do not publish findings about any named company.

No. An engagement exists only when a conflicts check is passed, the fee is confirmed, and the service agreement, the order form and the NDA are signed. Until then nothing on this website, in an email or on a call is advice to you or creates any duty to you.

Pramanex is a brand of Finversal Capital Services Private Limited, a company incorporated in India (CIN U66190OD2025PTC049940). Finversal issues every contract and invoice.

The law of India. A dispute about an engagement goes first to a meeting of senior people, then to arbitration before a sole arbitrator under the Arbitration and Conciliation Act 1996, seated at Cuttack, Odisha, in English; arbitral awards are enforceable in most countries under the New York Convention. Other disputes about this website go to the courts at Cuttack. This applies even though you are outside India. A signed engagement letter may set different terms for an engagement.

No. A report covers the documents, periods and rules stated in its scope, as they stood on its date. It is not an audit and is not exhaustive. If a matter is not raised, that does not mean the documents comply with the law or are free of error.

The company and its directors. We do not prepare, approve, sign, file or certify any report or financial statement. Every decision on an observation, including to change nothing, is yours.

No. A report is prepared for the client who commissioned it, for the stated purpose. We accept no duty of care and no liability to anyone else, including the reviewed company’s shareholders, lenders, investors, auditors or regulators who see a copy. Every report says so on its declaration page.

No. A report speaks only as at its date, on the documents and the law in force then. We have no duty to update it unless a new engagement is agreed.

Not without our written consent. You may share a full report, with its declaration page intact, with your board and committees, your auditors, a regulator or court, and your legal advisers.

Please do not. Information sent through this website or by email before an NDA is signed is not received in confidence; we may delete it and accept no responsibility for it.

Yes: after a conflicts check, where the law prohibits the work (including sanctions laws), if fees are not paid, or if we are asked to change or remove an observation. The service agreement sets out refunds.

It is general information, provided as is, and may be out of date or incomplete; laws change. Statistics we compile from public disclosures state their source. Do not rely on anything here without checking the source or taking professional advice.

The website terms, the privacy notice and, for an engagement, the service agreement and NDA, which we send before you commit. Questions: talk to us.