This prospectus introduces the Accounting Accuracy Methodology (AAM), a patented technology available for licensing. The AAM determines the accuracy of financial statements using a comprehensive account reconciliation process involving nine different reconciliation methods. These methods cover transactional and non-transactional interactions between ledger accounts and supporting documents. The AAM provides a unique way to measure and improve financial statement accuracy that is not available in other accounting software. It represents a breakthrough opportunity for any company that licenses it.

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Prospectus / Media Kit
Accounting Accuracy Methodology
(AAM)
Intellectual Property
Available for Acquisition
Patent #8,332,286

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I. Summary
This prospectus will introduce the Accounting Accuracy Methodology (AAM), a newly
patented technology available for licensing. The AAM determines the Financial
Statements Accuracy and its continuous improvement, allied to a predictable and
comprehensible set of accounting reconciliation methods and a defined management
process. Five macro processes comprise the AAM:
 Set Directions & Targets
 Prepare Detailed Plan
 Execute
 Manage
 Publish Accuracy Results

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The Accounting Statement Accuracy is unequivocally determined by using a rigorous
account reconciliation process that comprises nine reconciliation methods, which
generates a set of outputs that precisely identify inaccurate outstanding entries showing
its origin and aging. These nine methods, both transactional and non-transactional,
cover the diverse interactions between the ledger accounts and its supporting
documents, either externally or internally generated. These methods are performed in
the Execute Macro Process and are as follows:
 Standalone Method — Applies to ledger accounts that have no auxiliary documents
to support the accuracy of its balance. These accounts have neither an auxiliary
ledger nor a statement of account from a third party.
 Auxiliary Ledger Method — Applies to ledger accounts governed by an
independent auxiliary ledger. This auxiliary ledger may be an automated system,
a manual spreadsheet, or a preprinted form.
 Bank Method — Applies to ledger accounts that control the monies a company has
in a financial institution. These accounts have a high number of monetary
transactions and have a mirror checking account registered in a commercial bank
for exclusive use of the company. The banks provide a Statement of Accounts for
said checking account that contains beginning and ending balances, and
transactions.
 External Reference Method — The external reference method applies on ledger
accounts that have an external reference document provided by a third party entity
that interacts directly with the company. The external reference document
contains initial and current balances. This method uses a two-step process where
the first step monitors the internal accuracy of the ledger account and the second
step validates the accuracy against the third party entity document.
 Intercompany Method — Applies to ledger accounts primarily used to control
accounting events between two relationship entities, particularly equity-
consolidated ones.
 Equity Method — Applies on all accounts reported within the equity section, either
active or inactive, plus the legal obligations with major or minor shareholders.

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 Historical Ledger Method — Applies on ledger accounts with high-dollar balances
mostly comprised of high-dollar accounting entries. These accounts are very
relevant as most of company’s funds go to them. This method demonstrates all
accounting entries that once participated in the evolution of a ledger account
irrespective of being part of the current balance.
 Foreign Currency Method — This method is applied to accounts whenever its
native currency for a ledger account is not the general ledger currency. This
method applies a two-step reconciliation effort. The first step applies one
transactional method to the two ledger accounts, the one with a native currency
and the other with a ledger currency. The second step is the comparison of the
transactions in both foreign and ledger currency accounts. STOPPED HERE.
 Dual Currency Ledgers Method — This method is used to ensure the accuracy of
a Financial Statement translated to another currency or converted to another
accounting principle. This method controls the two factors that influence the
translation accuracy: the currency conversion process and the discrepancies
between the base GAAP and the reporting GAAP.

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Summary
Patent Number: United States Utility Patent No. 8,332,286
Industry: Software / Accounting
Target Market Size: 350,000 Commercial, manufacturing, and services
enterprises, auditing companies, and stock market
companies in the US
85,000 US Governmental agencies
Primary Use: Accounting Accuracy determination supported by a
comprehensive Account Reconciliation Process
Key Benefits:
 Provides a unique determination of accounting accuracy that is not
available in the market place
 Provides a methodology to improve accuracy ratio by assigning
responsibility and monitoring it
 Provides a standard accounting accuracy criteria that can be adopted by
either SEC or IRS
Market Size
The target market for purchasing the Accounting Accuracy Methodology are the 350,000
commercial, manufacturing, and services enterprises, auditing companies, and stock
market companies (RBC Bank USA) and the 85,000 government agencies (Smart
Procure CEO Jeff Rubenstein) in the US.
The Accounting Accuracy Methodology may be distributed to companies through a 2-
Tier model with Master Distributors (MD) and Value-Added Resellers (VAR), direct
marketing for Major Accounts, and by the manufacturer directly to the buyer through
eCommerce, for mass market.
With a low installation cost, the margins are great for the licensees; implementation costs
are fee based. Financial projections are contained in Section V. A variety of fee plans is
available for the Accounting Accuracy Methodology depending on usage and client. This
product offers increased value over current competing methods that do not offer the
same comprehensive account reconciliation process.

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Representation
BrokerCompany has been retained by the patent owner to secure a licensing or sales
agreement in order to bring the unique features, quality, effectiveness, and value of this
technology to the marketplace. The first firm to bring this exciting design to the market
will capitalize with a favorable return on investment and enjoy the commercial benefits
well into the future. Currently, we are seeking a partner that can fully and profitably
exploit this rare and lucrative licensing opportunity.

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II. Competitive Landscape
Competitive Advantages / Breakthrough Opportunity
Accounting software such as SAP One, Oracle Financials and Microsoft Dynamics
provides embedded accounts payable reconciliation process and check reconciliation
process. Unfortunately, most existing Account Reconciliation applications provide only
one Reconciliation Method, the Bank method.

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The Accounting Accuracy Methodology is superior to competitive products because it
provides a wide range of reconciliation methods and it provides a methodology to
improve accuracy ratio by responsibility assignment and monitoring.
Product Features and Benefits
 Provides a unique determination of accounting accuracy that is not available in the
market place
 Common and simple measurement of Financial Statements Accuracy
 Less surprises due to unexpected write offs related to accounting accuracy not properly
and timely accrued
 Comprehensive accounting reconciliation procedure that covers transactional and non-
transactional types of reconciliations
 Provides a methodology to improve accuracy ratio by responsibility assignment and
monitoring
 Accounting accuracy tracing by company, allows visibility of management focus on the
release of accurate financial statements
 Involvement of several organizational layers, for settings of accounting accuracy target,
and its accomplishment and monitoring

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 Complete set of forms and transactional / management reports that allows
implementing the methodology right out of the box
 Provides a standard accounting accuracy criteria that can be adopted by SEC and IRS
 It is highly customizable, in order to ease its implantation in companies from several
industries, sizes, and profitable or not
 Streamlines and controls the financial management of the business
 Inexpensive to manufacture and market
Opportunities
 Patent Expansion (not covered under the current patent) - Reconciliation Methods for
Value Added Taxes, Income Taxes, Sales and Service Taxes, Granted Royalties plus
Credit Card and Cash Drawer
What the buyer gets
 The Licensee or buyer will receive the Excel Forms and Reports, a software written in
MS Access with all Forms, Reports, and Modules, a 200-pages long Word document
that supports the Methodology, and the Patent application
Comparable Established Products
Currently, there are no products on the market that offer such a wide range of
reconciliation methods as the Accounting Accuracy Methodology. The first manufacturer
to bring this product to market will profit greatly from its inherent uniqueness and
innovative design. The Accounting Accuracy Methodology is truly in a class by itself.

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Competitive Summary STOPPED HERE
Accounting Accuracy Methodology
Market Comparison
Feature
Accounting
Accuracy
Methodology
Oracle SAP Dynamics
Provides a unique determination of accounting
accuracy that is not available in the market
place
YES NO NO NO
Common and simple measurement of
Financial Statements Accuracy
YES NO NO NO
Less surprises due to unexpected write offs
related to accounting accuracy not properly
and timely accrued
YES NO NO NO
Comprehensive accounting reconciliation
procedure that covers transactional and non-
transactional types of reconciliations
Standalone Method YES YES NO NO
Auxiliary Ledger Method YES NO NO NO
Bank Method YES YES YES YES
External Reference Method YES NO NO NO
Intercompany Method YES YES YES NO

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Equity Method YES NO NO NO
Historical Ledger Method YES NO NO NO
Foreign Currency Method YES NO NO NO
Dual Currency Method YES NO NO NO
Provides a methodology to improve accuracy
ratio by responsibility assigning and monitoring YES NO NO NO
Accounting Accuracy tracking by company,
allows visibility of management focus on the
release of accurate financial statements
YES NO NO NO
Involvement of several organizational layers,
for settings of accounting accuracy target, and
its accomplishment and monitoring
YES NO NO NO
Complete set of forms and transactional /
management reports that allows implementing
the methodology right out of the box
YES YES YES YES
Provides a standard accounting accuracy
criteria that can be adopted by SEC and IRS
YES NO NO NO

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III. Financial Pro Forma
Five-year pro forma:
a) Share capture of Software industry revenues
Estimated Market: $491,700,000,000
Projected Share: 0.0010%
Annual Growth: 10%
Year 1 Year 2 Year 3 Year 4 Year 5
$4,917,000 $5,408,700 $5,949,570 $6,544,527 $7,264,417
b) Share capture of Advisory and Consultant Industry revenues
Estimated Market: $135,000,000,000
Projected Share: 0.0050%
Annual Growth: 10%
Year 1 Year 2 Year 3 Year 4 Year 5
$6,750,000 $7,425,000 $8,167,500 $8,984,250 $9,882,675
It is also important to note that these sales projections are based on an estimated
production cost that does not account for manufacturer efficiencies and / or product
modifications; nor do they account for bulk quantities, which could affect costs and
pricing significantly. Therefore, these projections should be considered as illustrative
only of the tremendous market potential for this distinctive new product.

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IV. Industry & Market Trends
Industry Size and Trends
a) Advisory and Consultant Industry
According to The Gale Group, Inc., this industry consists of establishments primarily
engaged in furnishing operating counsel and assistance to management of private,
nonprofit, and public organizations. These establishments generally perform a variety of
activities, such as strategic and organizational planning; financial planning and
budgeting; marketing objectives and policies; information systems planning, evaluation,
and selection; human resource policies and practices planning; and production
scheduling and control planning.
In the late 2000s, management consulting was a $100 billion enterprise in the United
States. By 2009, over 190,000 management consulting firms operated in the United
States. These firms employed 1.1 million people and generated annual revenues of
$135 billon. The Bureau of Labor Statistics cited management, scientific, and information
technology consulting services as one of the fastest growing industries in the United
States, as well as one of the highest paying.
According to IBIS World’s 2013 Management Consulting Market Research Report, there
are currently 615,026 Advisory and Consulting firms in the U.S., with a combined 1.3
million employees. They estimate 2013 revenue to be at over $172 billion.
Global consulting industry revenues were approximately $415 billion for 2013, according
to Plunkett Research estimates. This represents reasonable growth from $391 billion in
2012. In the U.S., accounting and related services (such as tax preparation) generated
an additional $131.6 billion in 2012, up from about $123.0 billion the previous year,
according to the U.S. Bureau of the Census.

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A handful of large public accounting and consulting firms lead the industry on an
international scale. These included the so-called Big Five: Accenture (formerly Andersen
Worldwide), PricewaterhouseCoopers, Ernst & Young, Deloitte Touche Tohmatsu, and
KPMG International. Consulting divisions of the Big Five were especially strong in
information technology (IT) and management information systems (MIS) consulting.
These firms typically offer strategic or generalist management consulting services as
well (The Gale Company, Inc.).
One of the largest consulting firms in the world and based in New York,
PricewaterhouseCoopers (PwC) was created by the high-profile 1998 merger of Big Six
rivals Price Waterhouse and Coopers & Lybrand. Founded in London in the late
nineteenth century, Price Waterhouse was one of the world's oldest and most
prestigious accounting firms, and by the 1990s, it was a massive international
management services purveyor. Coopers & Lybrand was a prominent accounting firm in
its own right, dating to a 1957 merger of two multinational accounting concerns. In the
late 2000s PwC had nearly 156,000 employees in 770 offices in more than 150
countries. Revenues for 2008 exceeded $28.1 billion.
Ernst & Young Global, based in London, is a worldwide management consulting firm
with fully integrated capabilities in strategy, operations, people, and information
management. Ernst & Young LLP, the American branch of the firm, is headquartered in
New York and has about 100 offices in the United States. Ernst & Young Global
employed 135,000 employees in more than 700 offices in 140 countries in the late
2000s. The firm recorded revenues of $24.5 billion in 2008.
Deloitte Touche Tohmatsu of New York is divided into four business segments: audit,
tax, consulting, and financial advisory services. It also provides human resources and
IT services. About 150 independent firms operate in 140 countries; Deloitte & Touche is
the U.S. accounting branch. With 165,000 employees, Deloitte Touche Tohmatsu
posted sales of $27.4 billion in 2008.

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b) Software Industry
According to Software Magazine’s “2012 Software 500 Survey” the total worldwide
revenues in 2012 for companies in the Software 500 list were $643.6 billion, a huge 17.2
percent increase over last year’s total software and services revenue of $549.3 billion.
Target Market Analysis
As mentioned earlier in this prospectus, the target market for purchasing the Accounting
Accuracy Methodology is every commercial, manufacturing, and services enterprise,
auditing company, and stock market company in the U.S. According to RBC Bank USA,
there are currently over 350,000 of these businesses currently in existence in the U.S. It
would also include the 85,000 government agencies in the US (Smart Procure CEO Jeff
Rubenstein).

16. 5
Distribution Channels
The Accounting Accuracy Methodology will be primarily distributed in the United States
through a 2-Tier model with Master Distributors (MD) and Value-Added Resellers (VAR),
direct marketing for Major Accounts, and by the manufacturer directly to the buyer
through eCommerce, for mass market. If the investor is a multi-national company, the
methodology could be easily applied to any other country by just doing a translation of
all terms. No change in the methodology itself.

17. 6
V. Licensing Opportunities & Patent Information
Currently, we are seeking a licensing arrangement involving the patent to make, use,
manufacture, market, and distribute the Accounting Accuracy Methodology. Please
contact Broker_Name, Executive Vice President at BrokerCompany, at (305) 469-7768
or e-mail him at ricardoglopes@outlook.com to discuss this rare and lucrative new
product opportunity.
Intellectual Property Information
Mr. Ricardo A. Georg Lopes holds United States Utility Patent No. 8,332,286 filed on
April 27, 2009[RL1], and issued on December 11, 2012. This patent for the Accounting
Accuracy Methodology expires in 2029, commensurate with the filing date. This patent
has 10 claims that protect the exclusive design and function of the Accounting Accuracy
Methodology.

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Patent Publication

19. 8
Referenced Patented Products
The United States Patent and Trademark Office referenced the following patents when
issuing the patent for the Accounting Accuracy Methodology:
U.S. Patent No. 7,340,421, issued March 2008 to Marcial et al.
U.S. Patent No. 6,684,384, issued January 2004 to Bickerton et al.
U.S. Patent Application No. 2008/0140473, issued June 2008 to Taylor
U.S. Patent Application No. 2007/0130066, issued June 2007 to Soumokil
U.S. Patent Application No. 2007/0100749, issued May 2007 to Bachu et al.
U.S. Patent Application No. 2005/0222929, issued October 2005 to Steier et al.
U.S. Patent Application No. 2005/0044015, issued February 2005 to Bracken et al.
U.S. Patent Application No. 2004/0030621, issued February 2004 to Cobb
U.S. Patent Application No. 2003/0204456, issued October 2003 to Engdahl et al.
None of the above referenced patented products offers all the features and benefits of
the Accounting Accuracy Methodology.

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Disclosure Statement
Ricardo Lopes has prepared the attached business Prospectus (the “Plan”) based upon its current
understanding of the industry, expansion plans, markets, technology and other pertinent indicators. The
plan contains information to provide prospective investors with a foundation on which to base meaningful
discussion with the patent owner. The projected financial information is Ricardo’s projection of possible
future results and is dependent on many factors over which they are derived. Ricardo Lopes does not
make any express or implied representation or warranty as to the attainability of these projections or the
accuracy, completeness or reasonableness of the assumptions. Ricardo Lopes does not make any
express or implied representation related to any past, current or future patent infringement claims the Plan
represents.