A recomputation evidence pack packages already-verified OCG receipts (recompute digests, signed case-file binders, and an offline-verifiable handover bundle) into a form a registered public accounting firm can consume as specialist input under AU-C 500/620. It carries no new proof and no attestation of its own. The examination, the opinion, and the license belong to the CPA firm; the pack is the compiled evidence a specialist hands that firm, the same way a valuation or actuarial specialist's work enters an audit today.
Every input already exists and is already independently verifiable. The pack references these artifacts by digest; it does not re-derive or re-assert them. Nothing in the pack is a new hash path, a new proof suite, or a new anchor type.
The caller's existing OCG tool and chain artifacts: execution hashes, proof signatures where the caller has signed them, anchor bindings where the caller has anchored them. Referenced by digest only.
Browse the OCG hub →A Merkle-rooted, signed manifest over the heterogeneous receipt set (chain composites, disclosure manifests, anchor proofs), built with the same composer and verifier the estate already ships.
Open the binder composer →A self-contained, zero-network handover: an embedded verifier, a plain-English readme, and the same existence-by-a-time (not correctness) caveat restated for a lay reader.
Open the handover bundle →Independently checks a produced binder's Merkle root and signature before a CPA relies on it. The same verifier a recipient runs, not a tool only the composer's author can check.
Open the verifier →A cover letter template accompanies every pack: what it is, who relies on it, and what Post Oak Labs does not do (form an opinion, perform the attestation, or hold a CPA license). Any sample shown before an engagement letter is signed and coverage is bound carries the marking below; nothing pre-signature is something a reader should rely on.
What this is: a specialist's compiled recompute evidence, recompute receipts, a signed case-file binder, and an offline-verifiable handover bundle, prepared for a named CPA engagement.
Who relies on it: the CPA firm named in the engagement reference, consuming this pack as specialist input under AU-C 500/620.
What Post Oak Labs does not do: form an opinion, perform the examination, or represent itself as a registered public accounting firm.
Illustrative structure only. Generic placeholder ("a mid-market stablecoin issuer"), no real firm or client named.
This pack is not priced or sold on ainumbers.co. The figures below are cited for orientation only, sourced as noted, and describe a specialist engagement Post Oak Labs offers directly, not a checkout on this site.
| Figure | What it is |
|---|---|
| $7.56M / yr | A verified calculation: 3-month T-bill yield of 3.78% applied to a $200M reserve base, confirmed against FRED and TradingEconomics as of 2026-08-03. Stated as fact because it is independently reproducible from the cited rate and date. |
| "~$15M/yr compliance cost" | A single-sourced industry estimate for a sub-$200M issuer, traced to one TechTimes article (2026-07-03). Not independently reproduced by any regulator, auditor, or filing, presented here strictly as an attributed estimate, never as an AINumbers finding. |
| Comparable specialist engagement pricing | Recompute evidence pack engagements are cited elsewhere in the range $5K–$25K, against a $15K–$430K band commonly quoted for a full SOC 2 Type 2 engagement. Comparable specialist pricing, never a claim that this pack replaces a SOC 2. |
Recomputation evidence pack engagements (scoping, CPA coordination, and pricing) are offered directly by Post Oak Labs. AINumbers.co ships the underlying tools free and open; it does not sell, invoice, or capture leads for this engagement.
PostOakLabs.com ↗Builds the Merkle-rooted, signed manifest over a heterogeneous receipt set.
Open tool →Zero-network, self-contained offline verify package for a non-technical recipient.
Open tool →