● Plaza · See plans
Interior of Ledger & Co. CPAs office, Cobble Hill
Boutique CPA firm · Cobble Hill, Brooklyn

Books that balance.
Taxes that don't surprise.

A two-CPA practice on Court Street, serving forty-seven small businesses, creative studios, and partnerships across New York. Flat-fee engagements. Quarterly check-ins. No junior staff drafting your return at 11pm in April.

Founded
2018
Active clients
47 firms
Focus
S-corps under $5M
Office
142 Court St
01 — The shape of the firm

Two CPAs and one bookkeeper. We take on a new client roughly every six weeks. Engagements are flat-fee and quarterly, which means you'll know your number in January and pay the same number in October — no hourly surprises, no "we ran into something" emails the week before the deadline.

02 — What it costs

Flat-fee engagements, billed quarterly.

Every engagement includes monthly bookkeeping, a quarterly thirty-minute call, federal and state filings, and unlimited email between us. The price is the price.

EngagementIncludesFee
Sole proprietor Schedule C, quarterly estimates, one state. For freelancers and single-member LLCs under $400K revenue. $750/qtr
Partnership · LLC Form 1065, K-1s for up to four partners, monthly books, basis tracking. Up to $1.5M revenue. $1,400/qtr
S-corp (standard) Form 1120-S, reasonable comp analysis, payroll review, one or two states, $5M revenue ceiling. $2,100/qtr
S-corp (multi-state) Same as above, three to six state filings, nexus review, apportionment. Common for creative agencies. $2,850/qtr
Catch-up & cleanup One-time. Two or three years of mis-categorized QuickBooks, missing returns, or a botched S-corp election. Quoted after a 30-minute look. from $3,500

Onboarding is a one-time $400 fee. We turn down about one in three prospective clients — usually because the fit isn't right, occasionally because the books are further from reality than the engagement allows. We'll tell you which it is in the first call.

03 — Industries we know cold

Four kinds of small business.

We say no to crypto, cannabis, anything pre-revenue, and any owner who calls accounting a "necessary evil." Life is short.
№ 01
Restaurants & bars
Tip credit, 8027 reporting, sales tax in multiple jurisdictions, owner draws vs. reasonable comp. We've audited fourteen sets of pandemic-era books and lived to tell.
9 clients · avg. $1.2M rev
№ 02
Creative studios
Photographers, designers, production companies, writers' rooms. 1099 hygiene, equipment depreciation, retainers vs. project revenue recognition, royalty timing.
16 clients · avg. $680K rev
№ 03
Architecture & design
Small firms with 3–12 employees, project-based billing, percent-complete revenue, multi-state work, and the occasional licensing question we'll punt to your attorney.
8 clients · avg. $2.1M rev
№ 04
E-commerce under $3M
Shopify and Amazon sellers, inventory accounting (we like A2X), economic-nexus sales-tax registration, and the messy world of marketplace facilitator rules.
7 clients · avg. $1.6M rev
The clients we keep are the ones who treat their books like a tool, not a chore. Who answer the November planning email. Who can read a one-page P&L and tell us which line surprised them.
— Maya Lin, Partner · the kind of client we want
04 — How a year with us goes

Four quarters. One rhythm.

We're not the firm you only hear from in April. The calendar below is what an ordinary year as a client looks like — every quarter has its own purpose, and you'll never wonder what we're working on.

Quarter One
Q1
Jan · Feb · Mar
Tax season.
  • 1099s prepared and filed by Jan 31
  • Prior-year books closed by Feb 14
  • S-corps & partnerships filed by Mar 15
  • Individual returns drafted, not rushed
Quarter Two
Q2
Apr · May · Jun
Mid-year review.
  • Individual returns out the door by Apr 15
  • Q1 estimate paid Apr 15, Q2 by Jun 15
  • Mid-year P&L call (usually 45 min)
  • Compensation & payroll true-up
Quarter Three
Q3
Jul · Aug · Sep
Planning.
  • Entity & retirement-plan review
  • Q3 estimate paid Sep 15
  • Equipment / Section 179 conversations
  • The "should we hire?" call, if relevant
Quarter Four
Q4
Oct · Nov · Dec
Extensions & catch-up.
  • Extended returns wrapped by Oct 15
  • November year-end planning email
  • Solo-K / SEP funding decisions
  • Books cleaned before Dec 31
The same four moves, every year. Boring on purpose.— L & Co.
05 — The people

Two partners. One bookkeeper. A short bench by design.

Maya Lin, CPA
Partner · Tax & advisory
Twelve years in public accounting before opening Ledger & Co. in 2018. Spent four of those at a mid-size firm doing nothing but creative-industry S-corps. Reads tax-court opinions for fun, which is exactly the trait you want in a CPA.
Daniel Park, CPA
Partner · Audit support & entity work
Came up through a Big-4 audit practice, then ran tax for a 40-person agency for six years before joining Maya in 2021. The person you want writing the letter back to the IRS. Patient on the phone with state revenue departments.
Visit

142 Court Street
Brooklyn, NY 11231

By appointment only.
Mon – Thu · 9am – 6pm
Fri · 9am – 1pm
Tax season Sat · 10am – 2pm
Schedule a 30-min consult →