Outsourced controller services own the monthly close, GAAP financial statements, and internal controls, and generally run $1,500 to $8,000 per month. Indinero, in continuous operations since 2009, staffs that layer inside the same engagement that already handles the bookkeeping and the business tax return, so the preparer and the credentialed reviewer share one system of record. Most $1M to $20M companies buy the tier where the provider owns the close calendar and the delivery date.