Preparing Financial Statements For Lenders Or Investors 2025 — How To Present Strong, Audit-Ready Financials

When seeking financing or investment, your financial statements are your credibility. In 2025, lenders and venture capital firms demand audit-ready financials compliant with CPA standards. Mackisen CPA Auditors Montreal prepares professional, verified statements that withstand scrutiny from banks, investors, and CRA.

Legal and Regulatory Framework

CPA Canada Handbook Section 1000: Establishes standards for audited and reviewed financial statements.
Income Tax Act (Canada) Section 9(1): Defines income for tax purposes, requiring reconciliation to financial statements.
ASPE Section 1500: Requires fair presentation of assets, liabilities, and equity.
Financial Administration Act (Quebec): Regulates corporate disclosure and accuracy in financial reporting.
Bank Act (Canada): Authorizes lenders to rely on CPA-audited statements for credit risk assessment.

Key Court Decisions

Desjardins Group v. Quebec (2018): Affirmed that lenders may rely on audited statements as evidence of solvency.
Laurentian Bank v. Construction ABC (2020): Highlighted liability for misrepresentation in unaudited statements.
CRA v. Pomerleau Construction (2019): Reiterated that consistent financial reporting is critical during tax audits.

Why Lenders and Investors Review Financials Closely

Banks and investors analyze liquidity, debt ratios, and profitability trends to assess repayment or ROI. CRA cross-verifies declared income with financing applications to detect inconsistencies. Mackisen ensures consistency across all statements, filings, and disclosures.

Mackisen’s Strategy

1. Statement Preparation — Produce ASPE- or IFRS-compliant financials with clear disclosure notes.

2. Financial Ratio Analysis — Present KPIs such as current ratio, debt-to-equity, and EBITDA margin.

3. Tax and Audit Reconciliation — Align CO-17, T2, and financial statements for consistency.

4. Investor Presentation — Build executive summaries highlighting performance and growth potential.

5. Audit Certification — Provide CPA assurance for investor or lender confidence.

Real Client Experience

A Quebec manufacturing firm secured $2.5 million in financing after Mackisen prepared audited financial statements demonstrating strong liquidity. A Montreal tech startup attracted new investors by presenting Mackisen-reviewed statements validated under ASPE.

Common Questions

Do I need audited financials for a loan? Yes, for amounts exceeding most lenders’ internal thresholds.
What’s the difference between review and audit? A review provides limited assurance; an audit offers full verification.
Will CRA see my lender statements? They may, during reconciliation audits.

Why Mackisen

Mackisen CPA Auditors Montreal prepare audit-quality financial statements that inspire lender and investor trust. Our CPAs deliver professional assurance, financial analysis, and documentation ready for due diligence. Call Mackisen CPA Auditors Montreal today for your 2025 Financial Statement Consultation. The first meeting is free and positions your business for growth.