Aperture Accounting & Assurance was established as a focused alternative to generalist accounting firms. A CPA practice with a primary focus on employee benefit plan audit.
All work is performed in the United States and all data is maintained within United States borders.
Aperture Accounting & Assurance is led by a licensed CPA with more than ten years of experience auditing employee benefit plans, including retirement plans and health and welfare plans, whether defined benefit or defined contribution. That experience was built performing this exact work before founding a practice with a primary focus on it.
The practice is based in Maryland and maintains a local and regional focus, working with plan sponsors and third-party administrators who value direct access to the person performing the audit.
Ruben George Delgado Powell, CPA, MFAcc began his journey in bookkeeping, tax preparation and payroll. He later moved into auditing nonprofit organizations (predominantly labor unions), manufacturing and distribution companies, and employee benefit plans. He found his passion in the employee benefit plan space and decided to specialize. Employee benefit plans are unique, and navigating the complexities helps keep it interesting. He brings over a decade of experience auditing retirement plans and health and welfare plans, both defined benefit and defined contribution. His persistence and eagerness to timely and accurately keep engagements moving earned him the nickname "Movin' Ruben," coined by a former colleague.
When he's not auditing or doing accounting work, he volunteers his time helping local fire departments. He currently serves as an administrative member at Junior Fire Company #2, Inc. and as Treasurer at Libertytown Volunteer Fire Department. Outside of his volunteer work, you can find him spending time with friends and family, camping, or hiking.
An initial conversation confirms the plan type, participant count, and whether the engagement fits within the practice's stated scope.
Audit procedures are planned and performed directly, with a single point of contact for document requests and questions throughout.
The audit report and financial statements are delivered on an agreed timeline, coordinated with the plan's Form 5500 filing deadline.
Aperture Accounting & Assurance follows AICPA professional standards and is subject to the peer review process required of firms that perform audit engagements, providing an independent check on the quality of the practice's work.
Scope, timeline, and fees are confirmed before any engagement begins.
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