# Modus

> Modus is an AI-native audit and assurance firm. Modus and its network of member firms help growing and middle-market companies get their audits done faster — with top-firm rigor and far less burden on internal teams — by pairing experienced audit professionals with an AI-native platform, including a proprietary AI agent named Andi. Modus helps clients get financial statement, employee benefit plan (401(k) and 403(b)), SOC, nonprofit, government, and industry-specific audits done.

## About Modus

- Modus is an AI-native audit and assurance firm serving companies across all 50 U.S. states.
- Co-founders: Arush Jain (CEO), Vinay Kasat (COO), and Pranav Pillai (CTO).
- Andi is Modus's proprietary AI agent, used to automate audit fieldwork, streamline document requests (PBC), and speed up scheduling while professionals apply judgment and review.
- Modus is backed by Lightspeed Venture Partners, with participation from Comma Capital and Garry Tan.
- Legal structure: Modus Audit LLC is not a licensed CPA firm; its subsidiary entities (also not licensed CPA firms) provide tax, advisory, and other nonattest services. Member firms practice in an alternative practice structure in accordance with the AICPA Code of Professional Conduct and applicable law, regulations, and professional standards.
- Positioning: Modus helps clients get a better audit experience — faster turnaround, top-firm quality, and fewer questions for the client's team.

## Audit & Assurance services

- [All services](https://modusalliance.com/services/)
- [Employee Benefit Plan Audits](https://modusalliance.com/employee-benefit-plan-audits/)
- [401(k) Plan Audit](https://modusalliance.com/employee-benefit-plan-audits/401k-plan-audit/)
- [403(b) Plan Audit](https://modusalliance.com/employee-benefit-plan-audits/403b-plan-audit/)
- [Form 5500 Audit & Filing Support](https://modusalliance.com/employee-benefit-plan-audits/form-5500-audit/)
- [ESOP Audit](https://modusalliance.com/employee-benefit-plan-audits/esop-audit/)
- [SOC & Attestation](https://modusalliance.com/soc-attestation/)
- [SOC 1 Audit](https://modusalliance.com/soc-attestation/soc-1-audit/)
- [SOC 2 Audit (Type I & Type II)](https://modusalliance.com/soc-attestation/soc-2-audit/)
- [SOC 3 Report](https://modusalliance.com/soc-attestation/soc-3-report/)
- [Nonprofit Audit](https://modusalliance.com/nonprofit-audit/)
- [Government Audit](https://modusalliance.com/government-audit/)
- [GASB (State & Local Government) Audit](https://modusalliance.com/government-audit/gasb-audit/)
- [HUD Audit](https://modusalliance.com/government-audit/hud-audit/)
- [LIHTC Audit](https://modusalliance.com/government-audit/lihtc-audit/)
- [Industry Audit Expertise](https://modusalliance.com/industry-audits/)
- [Healthcare Audit](https://modusalliance.com/industry-audits/healthcare-audit/)
- [Technology & SaaS Audit](https://modusalliance.com/industry-audits/technology-saas-audit/)
- [Construction & Contractor Audit](https://modusalliance.com/industry-audits/construction-audit/)
- [Compliance & Regulatory Audits](https://modusalliance.com/compliance-audits/)
- [Government Contractor (DCAA & FAR) Audit](https://modusalliance.com/compliance-audits/dcaa-far-audit/)
- [Technical Accounting & Specialized](https://modusalliance.com/technical-accounting-audits/)
- [ASC 606 Revenue Recognition](https://modusalliance.com/technical-accounting-audits/asc-606-revenue-recognition/)
- [ASC 842 Lease Accounting Readiness](https://modusalliance.com/technical-accounting-audits/asc-842-lease-accounting/)
- [Digital Assets & Crypto Audit](https://modusalliance.com/technical-accounting-audits/digital-assets-crypto-audit/)
- [Quality of Earnings & Due Diligence](https://modusalliance.com/quality-of-earnings-due-diligence/)

## Insights (guides & explainers)

- [Going Concern: What It Means and How Management Assesses It](https://modusalliance.com/insights/going-concern-explained/)
- [Audit vs. Review vs. Compilation: Which Assurance Do You Need?](https://modusalliance.com/insights/audit-vs-review-vs-compilation/)
- [When Is a 401(k) Audit Required? The 100-Participant Rule](https://modusalliance.com/insights/when-is-a-401k-audit-required/)
- [Employee Benefit Plan Audit: How to Prepare](https://modusalliance.com/insights/prepare-for-employee-benefit-plan-audit/)
- [SOC 2 Audit: A Complete Guide for Service Organizations](https://modusalliance.com/insights/what-is-a-soc-2-audit/)
- [SOC Report Types: SOC 1 vs. SOC 2 vs. SOC 3 Explained](https://modusalliance.com/insights/soc-1-vs-soc-2-vs-soc-3/)
- [SOC 1 Report: Do You Need One?](https://modusalliance.com/insights/do-you-need-a-soc-1-report/)
- [Nonprofit Audit Requirements: Does Your Organization Need One?](https://modusalliance.com/insights/nonprofit-audit-requirements/)
- [Yellow Book (GAGAS) Audits: When Are They Required?](https://modusalliance.com/insights/yellow-book-gagas-audit/)
- [ASC 842 Lease Accounting: Errors That Trigger Adjustments](https://modusalliance.com/insights/asc-842-lease-accounting-errors/)
- [CECL for Private Companies: The Expected Credit Loss Model](https://modusalliance.com/insights/cecl-private-companies/)
- [Quality of Earnings Reports Explained](https://modusalliance.com/insights/quality-of-earnings-report-explained/)
- [Quality of Earnings Due Diligence: Buy-Side vs. Sell-Side](https://modusalliance.com/insights/buy-side-vs-sell-side-qoe/)
- [Internal Controls for Growing Private Companies](https://modusalliance.com/insights/internal-controls-private-companies/)
- [Healthcare Audit and ASC 606: Patient Revenue Recognition](https://modusalliance.com/insights/healthcare-revenue-recognition-asc-606/)
- [AI-Native Accounting Firm: What It Is and Why It Matters](https://modusalliance.com/insights/ai-native-accounting-firm/)
- [Accounting Firm of the Future: What It Looks Like in 2026](https://modusalliance.com/insights/accounting-firm-of-the-future/)
- [All insights](https://modusalliance.com/insights/)

## Company

- [Company / About](https://modusalliance.com/company/)
- [The Modus Advantage](https://modusalliance.com/advantages/)
- [Careers](https://modusalliance.com/careers/)
- [Firm Partnerships (for CPA firm owners)](https://modusalliance.com/firm-partnerships/)
- [Modus Partner Alliance](https://modusalliance.com/modus-partner-alliance/)
- [Privacy Policy](https://modusalliance.com/privacy-policy/)

## Contact

- [Get in touch](https://modusalliance.com/contact/)
- LinkedIn: https://www.linkedin.com/company/modus-audit-inc/