Sevak Girard

CEO · Accounting software and automation

Work to automate out as much of the employee workload as we can. Keep it intuitive. Keep human intervention at the points that still require judgment. He writes the Ficary desk for owners and firms that still have to sign the books.

Articles by Sevak Girard

117 guides

An accounting firm AI policy you can put in the WISP this week

A one-page AI policy for CPA and bookkeeping firms: approved tools, banned pastes, confirm-before-post, and the questions vendors must answer in writing.

Buying

Accounting practice management software comparison: score the split, not the logo

Compare practice tools on work, mail, files, books, AI terms, and TCO. Logos change. The ledger-versus-jobs split does not.

Exception-inbox bookkeeping: only see the money that still needs you

Most bookkeeping UIs make you hunt the chart of accounts. An exception inbox holds leftovers so the month can close without a scavenger hunt.

CAS

How to hand books to your accountant without a rebuild

Accountants waste March rebuilding January. A clean handoff is a leftover list, exportable books, and a seat on the same ledger, not a zip of PDFs.

CAS

How to package Client Accounting Services without unlimited scope

CAS dies when every question is included. Package a close, name leftovers, price the add-ons, and stop selling advisory on an open month.

Month-end close checklist for bookkeeping and CAS teams

A one-page month-end close checklist: feeds, leftovers, receipts, reconciliations, period lock, and reports that match the ledger.

Owners

Simple bookkeeping for service businesses that still need real books

Agencies, trades, and studios need a feed, an inbox, invoices, and honest reports. They do not need to become part-time bookkeepers or claim QuickBooks parity.

AI for accounting firms: what is safe to automate, and what is not

Firms are already using AI. The question is not whether — it is which tasks can touch client data, who trains on it, and what still needs a human.

Buying

How to choose accounting practice management software

A buying guide for CPA and bookkeeping firms: workflow, email, portal, AI terms, TCO, and the ledger question most demos skip.

Month-end close for accounting firms without the scramble

The close fails in the leftovers: uncoded charges, missing receipts, and client questions stuck in email. Here is a close that stays inspectable.

Buying

Practice management software pricing: seats, add-ons, and real TCO

List price is not what a firm pays. Seat math, close add-ons, e-sign packs, and implementation time decide the bill. Here is how to add it up.

Architecture

Practice management vs ledger software: why firms buy both and still miss the close

Practice tools run the firm. Ledgers run the client’s books. Confusing them is how you get green jobs and dirty months. Here is the split, plainly.

CAS

What is Client Accounting Services (CAS)? A firm guide

CAS is outsourced accounting a firm runs for clients — bookkeeping through advisory. Here is how to price it, staff it, and keep the books honest.

Owners

When to invite your accountant into the leftover inbox

Invite when leftovers have reasons and the posted week exists. Inviting into a dump creates a third book.

How to write a leftover reason a reviewer can open later

A leftover reason is a sentence a stranger can act on. Recode later is not a reason.

Client request list vs leftover inbox: two queues, one close

PBC lists are asks. Leftovers are unfinished posts. Mixing them is why the portal feels busy and the books are late.

How to hand off month-end inside the firm

An internal handoff is leftover owner, as-of, and what is still open. A Slack ping is not a handoff.

CAS

Controller-as-a-service scope: leftovers that are not bookkeeping

Controller work is judgments: cash, accruals, and sign-off. If you sell it as bookkeeping, realization dies.

CAS

How to package advisory on honest books

Advisory is a layer after the leftover inbox hits zero enough to trust. Sell it as a separate leftover type, not as magic.

Password and session hygiene for firms using the leftover inbox

Sessions and passwords are who is in the leftover inbox right now. Shared sessions are how a close gets a stranger.

Client data retention for CAS: leftovers have a life too

Retention is how long leftovers, files, and feeds live after offboard. If it is only in a head, you will keep it forever.

Why Ficary will not claim a certificate we have not earned

I will describe controls. I will not claim a badge we have not earned. A leftover inbox you can use today is the live product.

Backup and restore for firm books: can you get the leftover back?

A backup you have not restored is a story. Restore should bring leftovers and reasons, not an empty pretty shell.

Offboarding staff from firm software the same day they leave

Offboarding is revoke, leftover reassign, and a last as-of. Tomorrow is how leftovers keep a ghost owner.

Who can see the books: staff, accountant seat, and leftovers

Who can see the books should be a list you can read. Accountant seats see the leftover inbox you invite them to.

Encryption at rest, in plain English, without a badge

Encryption at rest means the disk is not the open book. It is a control we can describe. It is not a certificate.

How firms should think about access control on the leftover inbox

Access control is who can finish a leftover. A shared login is a leftover you have already lost.

Architecture

Time-machine reporting for firms: visit a date, do not rewrite it

A time machine is an as-of visit. It is not a forecast and it is not a rewrite of last Tuesday.

Architecture

You can only expect what you can inspect

I mean as-of money: WIP, AR, realization, leftover age. If you cannot inspect it, do not expect it from staff.

Buying

Opening WIP when you switch systems: the leftover that starts the story

Opening WIP is not optional. If you start at zero, every later aging is fiction.

Buying

Fee caps and write-downs: put them on the leftover list

A fee cap that only appears at invoice time is a surprise write-down. Age the overage as a leftover.

Buying

AR aging for firms: same as-of as WIP or do not bother

AR aging that disagrees with WIP as-of is two stories. Pick one date. Leftover the rest.

Buying

Days to bill: the leftover between done and invoiced

Days to bill is how long finished work sits as WIP. It is a leftover age, not a personality trait.

Buying

Utilization vs realization: both can look fine while cash is late

Utilization is time spent. Realization is time billed. Days-to-bill is the leftover between them.

Buying

Realization rate explained without a pep talk

Realization is billed over standard as-of a date, after write-downs. Utilization is a different leftover.

Buying

How to age WIP without three conflicting reports

Age WIP by as-of date, opening balance, and write-downs. If three reports disagree, stop aging and fix the leftover.

Buying

What is WIP in an accounting firm?

WIP is unbilled work as-of a date. If you cannot pick the date, you do not have WIP. You have a feeling.

Architecture

The audit trail firms actually need: reason, person, as-of

An audit trail is who judged the leftover and when. A pile of logins is not a trail.

Architecture

Books tenant vs firm tenant: do not mix leftovers

Owner books and firm work can share a product and still not share leftovers. Mixing them is how a close lies.

Architecture

Accountant seat vs a CSV export: who finishes the leftover

A CSV is a leftover dump. An accountant seat is a person in the same inbox. Invite them when the books are worth it.

Architecture

Why small and enterprise stay one Ficary

One product means the leftover law does not change at 400 seats. Labels change. Isolation is a SKU we are building, not a second app.

Architecture

Recipes, not mini-apps: customization that still updates

A recipe is a leftover rule you can turn off. A mini-app is a fork. Firms need recipes so the close still ships.

Architecture

Write path vs report path: reports do not get to invent leftovers

Reports read posted leftovers. They do not create them. If a report can write, you no longer have a ledger.

Architecture

Cents and number truth: why firm money cannot be approximate

Firm money is cents. Rounding in the leftover inbox is how realization dies. Write-path truth, then reports.

Architecture

Dedicated database for firms: direction, not a badge

A dedicated database is a Protected SKU we are building. It is isolation. It is not a certificate and it is not live as a claim.

Architecture

One schema vs a database per client: leftovers still need one product

One product can still isolate. A leftover inbox does not require a new religion per client. Custom fields catch leftovers.

Architecture

As-of reporting for firms: pick a day, then every number agrees

As-of means every firm money report uses the same date. If WIP and AR disagree, you are telling stories.

Architecture

Posted ledger vs job status: which one you can sign

You can sign a posted ledger. You cannot sign a status dot. Keep the dot honest by pointing at leftovers.

Architecture

Why the ledger and the work must meet

Job status without a posted ledger is theater. Work without books is a task app. The leftover is where they meet.

Buying

Fee arrangements: caps, leftovers, and the write-down you can see

A fee cap is a leftover when time exceeds it. If the cap is only in an email, realization will lie.

Buying

WIP aging software: visit a date, agree the numbers

WIP aging is a dated query. Every firm money report should agree on that day. If they argue, you do not have aging.

Buying

Realization report requirements: as-of, or it is a slide

Realization is billed over standard as-of a date. If the report cannot pick a day, it is a slide.

Buying

Firm CRM vs a generic CRM: the leftover is the engagement

A firm CRM that cannot see WIP and leftovers is a mailing list. Buy the work, not the drip.

Buying

Engagement letters: scope, leftovers, and a signature you can find

An engagement letter should name leftover types and extra-work triggers. Software that only stores a PDF is a drawer.

Buying

Client portal requirements that do not replace the leftover inbox

A portal is a request and a file. It is not a close. If leftovers hide in the portal, you built another dump.

Buying

Document management vs a practice OS: files are not the close

A file pile is not practice software. If the leftover inbox and the ledger are elsewhere, you bought storage.

Buying

Time and billing software buying guide: if it cannot age WIP, keep walking

Time and billing is as-of WIP, realization, and a leftover write-down. A timer is not a system.

Buying

What to export before you switch practice software

Export as-of WIP, AR, time, and the leftover list you can still defend. Do not export a feeling.

Buying

Data migration for practice software: opening WIP is the leftover that matters

Migration is not a CSV dump. Opening WIP, AR, and leftover reasons are the load. Everything else can wait.

Buying

A practice software implementation timeline that starts with the books

Implementation is map, leftover, then chrome. If week one is branding, week eight is still no posted WIP.

Buying

Practice software for mid-size firms: volume without a second religion

Mid-size pain is leftover volume and as-of WIP, not a new religion. Keep one product. Add seats and rules.

Buying

Practice software for small firms: one product, not a toy

Small firms need the same leftover inbox and ledger as a large firm. A toy SKU becomes a migration later.

Buying

When to replace practice software (and when to sit still)

Replace when you cannot inspect as-of money. Sit still when the pain is training. Switching for a feeling is a leftover.

Buying

Practice management RFP questions that survive a demo

An RFP should ask where WIP lives, what leftover means, and what is live. Feature theater dies on those three.

AI and the signed return: the leftover that is still your name

A signed return is a person. Models may propose. They may not sign. Keep 7216 and the leftover between them.

Training staff on firm AI: leftovers first, prompts second

Train on which leftovers a person must finish. Prompt craft is secondary. The inbox is the classroom.

Private AI for firms, explained without a certificate

Private AI means the firm controls the inference path. It is a build. We will not claim a badge we have not earned.

What AI should never do in the ledger

Never let a model hide a leftover, invent a balance, or sign a close. Those are human jobs. Here is the never list.

An AI policy for CAS teams that staff can follow on Tuesday

A CAS AI policy is verbs: propose, leftover, post. If staff cannot follow it on a live inbox, it is a poster.

Human-in-the-loop bookkeeping: the leftover is the loop

Human in the loop is not a slogan. It is the leftover inbox. The model proposes. A person finishes judgment.

AI workpapers vs chat logs: what you can stand behind

A workpaper has a reason and a date. A chat log is a leftover. Do not file the chat as the close.

Shadow AI in accounting firms: the unsanctioned leftover

Shadow AI is a staff tool that saw client books. The leftover is the data that left the firm. Write the sanctioned list.

When not to let AI code a transaction

Some lines are always leftovers: related parties, new merchants, and anything that would change tax posture. Keep the human.

AI that posts vs AI that chats: only one belongs on the ledger

Chat is a draft. A post is a write to the books. If the model cannot leave a reason, it stays a leftover.

A WISP for accounting firms that names the leftover inbox

A written information security plan is a map of who can see books. If the inbox is the work, the WISP names it.

Section 7216 consent for firm software, in plain words

7216 is about tax return information. If software can see it, you need a consent story. Here is the firm version.

Owners

Cash vs profit for owners: why both can be true and still feel like a lie

Cash and profit diverge on leftovers: deposits, draws, and unpaid cards. Name the leftover or the meeting will fight.

Owners

How to read a profit and loss when leftovers still exist

A P&L is only as honest as the leftover list under it. Read profit, cash, and what is still open.

Owners

Get the books ready before tax season without a heroic March

Tax season is leftover debt. Pay it down weekly or you will buy a rescue. Here is the pre-season close.

Owners

A daily bookkeeping habit that is ten leftovers, not an hour of scrolling

Daily books are a leftover count, not a vibe. Open the inbox, finish what you can, leave a reason on the rest.

Owners

Bookkeeping for contractors: deposits, jobs, and leftover change orders

Contractor books need job and change-order leftovers. A deposit is not income because the truck is busy.

Owners

Bookkeeping for agencies: media, pass-through, and leftover clients

Agency books die on pass-through. If media spend looks like your margin, the leftover is the client code.

Owners

Bookkeeping for consultants: retainers, travel, and leftover clients

Consultants break books when retainers sit in income and travel sits in a pile. Post the obvious. Leftover the client.

Owners

Owner draw vs payroll: stop coding yourself as a mystery

Draws and payroll are different leftovers. Mix them and the P&L lies about labor and about you.

Owners

How to stop uncategorized expenses from becoming the close

Uncategorized is a dump. An leftover inbox is a job. Move the work to daily leftovers so month-end is not a hunt.

Owners

Bank feed rules vs judgment: write the rule after the leftover repeats

Rules earn their keep when the same leftover repeats. Do not write a rule from one weird Tuesday.

Owners

Receipt matching that does not lie to the ledger

A matched receipt is a reason you can open. A guessed match is a leftover wearing a green badge.

Owners

What is a leftover in bookkeeping?

A leftover is a line the system cannot finish. It is the unit of work. Everything else should already be posted.

Year-end close vs month-end: do not invent a second religion

Year-end is a longer leftover list on the same close. If month-end was honest, year-end is extra judgment, not a new system.

Close metrics firms should track (and the ones that lie)

Track leftover age, close date, and rework. Do not track a happiness score that ignores the ledger.

Weekly soft close: catch leftovers before month-end

A weekly soft close is a leftover sweep, not a full packet. It is how month-end stops being a rescue.

Multi-entity close: one leftover inbox per set of books

Multi-entity fails when leftovers mix across books. Keep one inbox per entity, then a rollup after each close.

Month-end close sign-off: who is allowed to say done

Sign-off is a person and an as-of date. A green job is not a signature. Here is a close sign-off you can inspect.

Payroll at close: wages, tax, and the leftover that is a person

Payroll leftovers are people: missing departments, contractor vs employee, and draws. Close them as leftovers, not as a dump.

Sales tax at close: liability, not a leftover you ignore

Sales tax is a dated liability. If it sits in income until filing week, the close was theater.

Inventory close without an ERP: count, leftover, post

Small inventory still needs a count and a leftover for what did not match. A guess in COGS is not a close.

Prepaid and accrual leftovers: the close items that are not bank lines

Prepaids and accruals are leftovers with dates. If they only live in a memory, the next close will invent them again.

Accrual vs cash close: pick one as-of, then leftover the rest

Do not run two closes in two heads. Pick cash or accrual as-of, post it, and leftover the conversion items.

How to close credit cards without a receipt scavenger hunt

Card close fails when every charge waits on a photo. Post the obvious, leftover the rest, and age the receipt.

Bank reconciliation for firms: match, leftover, then close

Firm bank rec is match what you can, leftover what you cannot, then close. A forced zero is a lie.

A close calendar for firms that actually gets used

A firm close calendar names who owns banks, leftovers, and sign-off. A shared holiday list is not a calendar.

How long should a month-end close take for a firm?

Close time is leftover age plus sign-off, not a mythic five-day sprint. Measure the inbox, then set the calendar.

CAS

The CAS technology stack: ledger, inbox, and one close

A CAS stack is the ledger you post to, the leftover inbox, and the close calendar. Extra tools are leftovers.

CAS

CAS quality review: sample the leftovers, not the pretty reports

Quality in CAS is whether leftovers were judged, not whether the PDF looks branded. Sample the inbox.

CAS

CAS capacity planning from leftover volume, not hope

Capacity is leftovers per week, not a feeling in standup. Plan seats from the inbox you already have.

CAS

How to offboard a CAS client without orphaning the books

Offboarding is a close, an export, and a leftover zero. Do not leave a live feed on a dead engagement.

CAS

A CAS write-off policy that protects realization

Write-offs in CAS should follow a leftover rule, not a Friday mood. Publish when cleanup is extra.

CAS

Write a CAS month-end SLA the client can inspect

A CAS SLA is a close date, a leftover age, and a sign-off. Status dots are not a service level.

CAS

CAS for contractors: job cost without a second set of books

Contractor CAS needs job cost on the same ledger as the close. A side spreadsheet is how leftovers hide.

CAS

CAS for ecommerce: payouts, fees, and the leftover that is not a sale

Ecommerce CAS fails when payout dumps post as sales. Split fees, tax, and leftovers before you advise on margin.

CAS

CAS for professional-services firms: time, retainers, and leftovers

Professional-services clients break CAS when time, draws, and retainers never hit the same ledger. Here is the package.

CAS

The CAS reporting package owners will actually read

A CAS report is three pages the owner will open: profit, cash, and leftovers. Everything else is archive.

CAS

A CAS staffing model that matches the leftover inbox

Staff CAS on posted volume and leftover count, not seats in a room. The inbox tells you who you actually need.

CAS

CAS scope creep: how leftovers become unpaid hours

Scope creep in CAS is usually leftovers the proposal never named. Write the exception list into the engagement.

CAS

CAS onboarding checklist: books first, portal second

Onboard a CAS client by mapping banks, leftovers, and the close calendar before you promise a portal or a pretty report.

CAS

CAS vs bookkeeping services: what buyers actually pay for

CAS is a finance function. Bookkeeping is one layer. Price and staff them as different products or the close will leak.

CAS

How to price a CAS retainer without hiding the close

A CAS retainer only holds if the close has a leftover SLA. Here is how to price the finance function, not a pile of hours.