Quality of Earnings (QoE) Review Services

Is your company going through a transition and you need additional information? Johnson Lambert can provide guidance and expertise on both sides of the Quality of Earning Review process.

Whether you’re considering expanding your business through acquisition or you’re looking to sell your business, the analysis provided by a Quality of Earnings (QoE) review and the final QoE Report which are both critical to structuring and executing the optimal deal.

Johnson Lambert’s QoE expertise centers around the deals made by and for insurance companies and insurance related entities. Our specialized insurance practice translates to greater insights for our clients, positioning them to be more comfortable with the forward-looking position of the company being analyzed and reducing risk in the deal.

• Consistency and quality of the company’s accounting policies
• Observations regarding the quality of the company’s internal controls over financial reporting
• Degree of judgment or subjectivity in developing accounting estimates
• Completeness and transparency of the financial statement footnotes, including uncertainties and contingencies
• Volume and significance of non-recurring transactions 
• Impact of related party transactions on earnings
• Tax positions taken by the company