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Tutor Time: Earnings Potential, Opening Delays, and the Missing Hard Facts

by Noah Green CPA CFE | May 16, 2026 | Case Studies

A public FTC settlement study on why childcare franchise buyers must verify earnings, timing, and management history before signing. By Noah Green CPA CFE Plain-English disclaimer: This article is for business diligence and fraud-awareness education. It is not legal,...

Minuteman Press: When the Oral Earnings Pitch Contradicted the Disclosure Document

by Noah Green CPA CFE | May 15, 2026 | Case Studies

A public court-tested case study on why a buyer should treat off-document revenue and profit claims as a stop sign. By Noah Green CPA CFE Plain-English disclaimer: This article is for business diligence and fraud-awareness education. It is not legal, tax, or...

Receivables: The Simplest Asset That Is Never Simple

by Noah Green CPA CFE | May 14, 2026 | Daily DD

An invoice is not collectible cash; receivables diligence lives in the gap between face value and realized collections. By Noah Green CPA CFE, Sheepdog Prosperity Partners LLC The mistake this article is trying to prevent The first mistake in Receivables: The Simplest...

Transaction-Timing Diagnostics in the CTMC Family: Poisson Arrivals, End-of-Period Spikes, and When to Escalate to Multi-State Models

by Noah Green CPA CFE | May 14, 2026 | DD Tech Lab

The preceding articles in this sub-series modeled discrete-state sequences in discrete time. The implicit assumption, transactions occur at evenly-spaced moments, discards the most diagnostic feature of period-end audit work: the timing itself. A transaction stream...

Qargo Coffee: When A “License” Still Looks Like A Franchise

by Noah Green CPA CFE | May 13, 2026 | Case Studies

A public FTC case study on why buyers should test the substance of a relationship, not just the label the seller uses. By Noah Green CPA CFE Plain-English disclaimer: This article is for business diligence and educational purposes. It is not legal, tax, accounting,...
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