◆ Alpha CovenantBurden Board

For law and accounting firms

Your clients carry the paperwork. You carry the proof.

The auditor tests the check; counsel documents it; the client has to have done it. All three need the same thing — what the official file said, on a date, in a form that can be replayed. A receipt is that, with nothing added: no score, no opinion, no identity call.

Accounting firms — Single Audit teams

The duty · Compliance Supplement Part 3 §I: test that the auditee verified suspension and debarment before each covered transaction (2 CFR 180.300), with the date.

The record · One receipt per sampled vendor — the SAM.gov Exclusions read, its file date and read time, the key used, the SHA-256. The client's whole vendor file runs as a batch; your workpaper gets the dated reads, not a summary of them.

Law firms — health-care and government-contracts practices

The duty · Transaction diligence and compliance reviews: exclusion (LEIE, state lists), debarment (SAM), corporate integrity agreements, OFAC, DEA and FDA actions, SEC and FAC records — on the date counsel read them.

The record · A receipt per target, owner, managing employee or key vendor; for anything that may be filed, the Litigation Report adds the FRE 902(13) system declaration and a replay script.

Grants and government-contracts advisory

The duty · Clients' 2 CFR 200.214 and FAR 52.209-6 checks, performed for them or reviewed after the fact.

The record · Batch with a monthly diff under the firm's key; receipts private by default; every row carries what was read, what did not answer and what was not read.

One nameFree receipt, no account.A client's fileBatch + monthly diff under the firm's key. 25 rows free to try.What may be filedLitigation Report — signed system declaration, $495; $0 for legal aid.

Public-record evidence, not legal advice, not an audit opinion, not a compliance determination, not an identity match. Alpha Covenant Holdings is not the custodian of any public record and does not claim FRE 902(4) certification. We check ourselves daily in public: /audit.

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