About L2

A finance function built by senior CPAs, run for owner-operators.

We bring Big Four and national-firm caliber finance work to owner-operated businesses, run as an embedded extension of your team.

About L2

A finance function built by senior CPAs, run for owner-operators.

We bring Big Four and national-firm caliber finance work to owner-operated businesses, run as an embedded extension of your team.

About L2

A finance function built by senior CPAs, run for owner-operators.

We bring Big Four and national-firm caliber finance work to owner-operated businesses, run as an embedded extension of your team.

Who We Are

Two CPAs. One finance function.

We're Gary and Nick LaPolla: brothers and CPAs, with backgrounds at Big Four and national accounting firms plus Fortune 500 finance and audit experience. Between us, we bring expertise across audit, internal audit, asset management, real estate, multi-entity consolidation, IPO readiness, and outsourced accounting at the national-firm level.

That caliber of work is the standard for every engagement we take on. We are the senior people you start with, and we are the senior people you'll work with month over month.

Who We Are

Two CPAs. One finance function.

That caliber of work is the standard for every engagement we take on. We are the senior people you start with, and we are the senior people you'll work with month over month.

What We Do Differently

Built for embedded partnership.

Most outsourced accounting firms are structured around monthly deliverables and scheduled review calls. We're structured around continuous operational involvement, the kind of partnership owner-operated businesses require at the $1M to $20M revenue range.

Full ownership of the finance function

From monthly close through strategic financial decisions, we own it. Job costing, WIP tracking, cash flow forecasting, margin analysis, and growth planning are standard work for us, included as part of our engagements. Our clients refer to us internally as their head of finance or controller.

Real-time, every day access

Slack channels, regular touchpoints, and real-time judgment calls on hiring decisions, pricing changes, vendor spend, and capital allocation. We make sure the finance function lives inside your business and operates alongside the rest of your team.

Full ownership of the finance function

Real-time, every day access

Reporting built for owners

Our financials are designed to be used by the people who run the business. We build reporting that answers the questions owners actually ask: which jobs are profitable, why cash is tight, where margins are breaking down, and when the business can afford to hire.

Operational expertise in trade and contractor businesses

Our deepest specialization is in construction and home services. We build job costing properly, track WIP, manage materials and subcontractor costs, run margin analysis by job and crew, and handle the cash flow mechanics that determine whether a contracting business is actually profitable.

Reporting built for owners

Operational expertise in trade and contractor businesses

How We Work

Built for long-term partnership.

We build our engagements around long-term partnership. We work as an embedded part of our clients' teams, owning the financial function fully and growing the relationship as the business grows. Most of our clients deepen their engagement over time, moving from Controller into Fractional CFO support as their financial complexity expands.

When historical books require cleanup, we handle the reset as part of onboarding. From there, we scale our involvement to match where your business is and where it's going.

Get In Touch

Let's talk about running your finance function.

Reach out for a conversation about your business, where you want to take it, and what it would look like to have us in your corner.

Get in Touch