Not all financial statements are built for taxes or audits — some are designed to help you plan, pitch, or comply with specific requests. At Orsak Langner & Barthel PLLC, we create tailored financial statements for special purposes including projections, forecasts, pro forma reports, and more.

Special purpose financial statements serve a single audience or scenario. They may not follow GAAP in full but are still prepared using CPA-level care, formatting, and disclosures — with the flexibility to address your exact requirements.

Common use cases include:

• Projection statements to secure financing or forecast cash flow
• Pro forma financials for mergers, acquisitions, or restructuring
• Compliance-driven formats required by lenders, boards, or government agencies
• Internal planning documents to guide budgeting or expansion decisions
• Statements prepared for specific stakeholders like partners, investors, or donors

These statements are often shorter, more flexible, and more focused than standard reports — but they still require professional clarity and accuracy.

• Business owners preparing for capital raises, restructures, or expansion
• Nonprofits submitting documentation for grants or donor reports
• Individuals needing court-ready or lender-specific financial disclosures
• Entities working through mergers, splits, or real estate transactions
• Clients preparing to submit Medicare cost reports or state-level filings

At Orsak CPAs, we specialize in creating clear, customized, and professionally formatted statements that fit the purpose — and meet the deadline.

Unlike standard GAAP financial statements, special purpose financials are designed to serve one specific goal or audience. At Orsak CPAs, we help clients throughout Texas build reliable, professional, and goal-aligned financial reports that meet expectations — whether those are from banks, boards, or buyers.

1. Projections: Estimates of future financial results based on assumptions about upcoming events — often used for:

   • Strategic planning
   • Capital raises
   • Expansion or hiring decisions

2. Forecasts: Like projections, but typically based on more objective, data-driven trends and expectations. Used in budgeting, grant applications, and internal planning.

3. Pro Forma Statements: “Hypothetical” financials that show what results would look like under a proposed scenario — such as a business merger, lease change, or investment. Used in:

   • M&A transactions
   • Debt restructuring
   • Equity negotiations

4. Single-Purpose Reports: Financials that focus on a specific subset of operations (e.g., one business unit, contract, or grant), sometimes required by:

   • Funders or boards
   • Courts or regulators
   • Medicare and healthcare agencies

We build each report around your goals, clearly labeling assumptions and limitations while ensuring consistent formatting, disclosures, and alignment with professional standards.

• You’re applying for a loan or grant with specific reporting requirements
• You’re involved in a merger, acquisition, or sale
• Your board or funding agency requests custom financial formats
• You’re modeling the financial effect of a hypothetical change
• You’re preparing a Medicare cost report or similar government filing

Consider pairing this service with Cash Flow Management, Budgeting & Forecasts, or Preparation of Financial Statements to ensure consistent reporting across all functions.

At Orsak CPAs, we’ve worked with clients across Houston, Texas and the Gulf Coast Region to prepare financial reports that address real business goals — not just check a box. We blend clarity, compliance, and flexibility into each engagement, so you receive a document you can actually use.

When you work with Orsak CPAs, you get:

• Customized statements built by licensed CPAs
• Transparent assumptions and consistent formatting
• On-time delivery, even for high-priority projects
• Ongoing support for revisions or explanation to third parties