Independent merchant statement audit

What are you really paying to accept cards?Walk in knowing more about their statement than the incumbent does.

Evidence, not promises

Every month, card-processing costs leave your account. We read the statement, reconcile every figure to the penny, and separate card-network cost from processor pricing.Load a prospect’s statement in the authorized workspace, keep it local in the browser, and run the maintained rate vintage against the account watermark. Two reports come back: plain English for the owner, working detail for you.

Authorized access is available now. Accounts are currently provisioned manually during launch. Request access below for an account or a fifteen-minute walkthrough.

Proof
Reconciled to the penny
Every report anchors to the statement’s own totals.
Evidence
Published-rate checks
Network cost is separated from processor pricing.
Trust
Independent
No processor, ISO, or platform affiliation.
Access
Local for authorized users
Statements stay in the browser; the app supplies auth and vintage.

Which are you?

Every statement leaves a print. The audit reads it – and one line is usually worth the whole exam.

How it works

The hosted tool is the product. Sign in to the existing Statement Forensics application, load the statement in the browser, and review the audit there.Use the hosted Statement Forensics application with your authorized account. Statement and Schedule A files are processed in the browser while sign-in and the current authorized rate vintage come from the hosted service.

STEP 1

Send one to three statementsSign in and load one to three statements

PDF is fine. One month is enough to start; three lets the audit catch price changes as they happen.The file is selected inside the authorized workspace and read locally in your browser. One month opens the door; consecutive months unlock price-change and trend forensics.

STEP 2

We run the independent auditThe audit runs locally against the authorized vintage

Every figure is reconciled against your statement’s own printed totals – to the penny – before the report says a word. Every network rate is checked against the official published schedule in force for that month.Authentication, entitlement, your account watermark and the current authorized rate vintage come from Statement Forensics. Statement and Schedule A contents stay in the browser while the audit reconciles the document and applies the verified schedule available for its period.

STEP 3

Two reports come back. Statements are deleted.Export the reports; the source files stay on your device

A plain-English summary for the owner and a full working report for your agent or bookkeeper. Same numbers, two vocabularies. Statements are deleted on delivery – never shared, never sold.A plain-English summary for the owner and a full working report for your prep – same numbers, two vocabularies. Phase 1 has no statement-upload endpoint; the hosted service receives the account and rate-vintage requests, not the merchant statement.


What the audit finds

Findings anchor to your statement’s own printed lines – in dollars, never vague percentages.

Evidence, not a one-size-fits-all rate

On a real 64-category interchange-plus statement the audit prices each line it can support with named evidence and a printed source. Visa and Mastercard values are network-published where the backend evidence supports that statement; Discover and other program-priced items are identified as such when the source is a processor guide or plan-guide rather than a public brand schedule. Where a category genuinely lacks defensible source support, it is identified rather than guessed.

Not “you have chargebacks” — which chargebacks

Where the statement prints a reason against each dispute, they are grouped and the fix is named. Fraud is an authentication problem. “Not as described” is a fulfillment problem no gateway setting touches. A chargeback on a declined authorization is your own process and is close to indefensible. Most merchants have been sold fraud tools for what turns out to be a shipping problem.

Every dollar sorted – and checked

Fixed network cost on one side, your processor’s negotiable price on the other – and every network rate compared to the official published schedule in force for that month. Anything charged above it is named, with the dollars to recover.

Money a negotiation can’t reach

Interchange is the card networks’ cost and no processor’s to mark up. Where a line presented as pass-through is billed above the published rate, that difference is named with the dollars behind it. Markup is a different thing and is never added to it — what a processor charges for its service is legitimate, negotiable, and reported so it can be negotiated rather than presented as a finding. Keeping the two apart is what lets the document survive a conversation with the processor.

Price increases — announced in one statement, proved in the next

Processors pre-announce repricing in the statement message text — the paragraph nobody reads. The audit reads it on any statement, whatever the processor’s wording, quotes it exactly, and flags the window to object, which opens whether or not anyone read it. Then, given the following month, it measures what actually changed and links it back: “this increase was pre-announced in the statement messages of the prior statement — flagged before it landed.” On a three-statement set it caught the notice, then proved the increase landed to the basis point — and priced it per month and per year.

Fraud, fines, and monitoring – caught early

Card-testing attacks billed per attempt, network “integrity” fines for faulty authorizations, and dispute levels that lead to monitoring programs – flagged with a one-page brief your agent can act on.

Charges that shouldn’t be there at all

Some fees aren’t negotiable – they’re avoidable. A “PCI non-compliance” charge, for example, disappears entirely once a yearly compliance form is completed. The report says so, in those words.

Promise made, promises kept

Load the new account’s first statement, enter the quoted terms, and get a verdict – green “promise kept” within tolerance, or the overcharge in dollars, with wrong-markup and wrong-model checks.

Changes to your account’s fine print

When the bank behind your account changes, or your terms are quietly updated, the audit calls it out and tells you what to verify – before “continued use constitutes acceptance” works against you.

When the statement won’t say what interchange cost

Some statements never name their interchange programs. They bill your card volume under the processor’s own tier labels — and one of those labels can contain dozens of published programs at rates hundreds of basis points apart. This is where most audits quietly guess.

This one refuses. No published rate corresponds to a bucket like that, so no network floor is stated and no spread over it is claimed. The reason matters: a floor calculated anyway collapses to the assessment rate alone — roughly a tenth of a percent, which is the arithmetic of saying interchange cost the processor nothing. Every dollar of your interchange then reads as processor margin, and the claim falls apart at the first question from an acquirer.

Refusing is honest, but on its own it answers nothing. So the audit bounds what it cannot measure, and tells you which part is which.

Known exactly

The fees that contain no interchange at all

Chargeback, compliance, statement, regulatory, address-verification and per-item charges. These are read straight off your page — not estimated, not a range. Every dollar of them is processor-side or brand pass-through, and you can point at the lines.

Bounded, not guessed

The bundled discount

It carries interchange and margin with no line separating them. It is split by card brand and product, and each bucket is priced between the lowest and the most expensive published program it could have carried — each bound named, and cited to the schedule and effective date it came from.

The two parts add up to the fee total your statement prints on its own face, so nothing falls between them and nothing is counted twice. What comes out is a sentence like “total processor-side cost is between X and Y a month” — quoted as a range because that is what the document supports.

A range is not a hedge. A single figure here would be invented, and inventing one is how an audit gets taken apart in front of the processor. The report also says exactly what would close the range to a number: a statement that names its interchange categories, or a portal export of the detail behind those tier buckets — both of which your processor can produce in a few minutes.

Debit and credit are never bucketed together, because debit spans regulated to unregulated and credit does not. Where a published rate carries a per-item amount as well as a percentage, the per-item side is applied using the transaction counts your statement prints — leaving it out would quietly widen the margin figure in the direction that flatters the finding, and that is not the direction an honest audit errs in.

Send three statements, get one report about three statements

Not three reports stapled together, and not one report quietly describing whichever month happened to be on screen. Load up to three and every finding in the document is the period’s number — the spread above the network floor, the padded-line count, volume by card brand, the cost stack, the returns and disputes screen, and the sentence on the cover.

Findings accumulate

A figure printed under a period heading is the period’s figure. The headline totals are the sum of each statement’s own printed totals — never a merged dataset, because a statement’s total is a fact and a merge of them is not.

Every statement keeps its own page

Per-statement detail lives in an appendix at the back, each section badged with the statement it belongs to. Nothing there is a share of anything, and nothing is lost to the summing.

Ratios are re-tested, not averaged

Returns and dispute rates are computed on the summed sales, credits and chargebacks. A merchant can sit under threshold on a quiet month and over it across the quarter — and the quarter is what an acquirer measures.

A price increase leads page one

If the processor raised the price across the months you sent, it is on the cover with what it costs — and whether it was pre-announced in the statement messages or simply appeared in the pricing. It is never buried on an inside page.

The 2027 dispute rules, visible in 2026

Mastercard’s Global Merchant Audit Program takes effect in 2027 and tightens its chargeback threshold again in 2029, 2030 and 2031. It is scored per location rather than across a whole account, and it counts fraud reported without a chargeback — activity a statement never shows.

A warning with years on it

Where a merchant is comfortably compliant today but would sit inside a later stage, the report says so and names the year. That is time to act, which is the only thing a threshold notice never gives anyone.

The acquirer side, for agents

The program measures acquirers too, with their own tiers and assessments. Portfolio pressure reaches merchants long before a merchant-level threshold does — so it is carried, clearly marked as not a merchant finding.

Sourced out loud

This schedule came from an industry summary rather than Mastercard’s own published document, and the report prints that beside the finding. One figure in it falls where every other ladder rises; it is carried exactly as supplied and flagged, because quietly correcting a source is how a tool starts inventing.

Promise Kept

Was the deal you were sold the deal you got?

Anyone can quote a rate. The first statement on the new pricing is the only place a promise is either kept or it isn’t — and by the time a merchant works that out themselves, it is not a service conversation any more.

A rate you were quoted and a rate you were boarded at are two different things. The first statement after a switch is where the difference shows up, and almost nobody checks it.

Repriced at the terms quoted

That statement’s own card mix is repriced at the promised terms, with interchange and assessments passed through at the published schedules. Expected against actually charged — arithmetic, not opinion.

Three answers, and the cause

Promise kept within tolerance; charged above the quote, in dollars a month and a year; or below, which usually means something was mis-boarded and will be corrected later. Where the cause is visible — the wrong disclosed markup, or bundled pricing where interchange-plus was sold — it is named.

The whole statement, not just the quote

It runs inside a complete audit, so it also reports what else was found: downgrades, chargeback fees, negotiable third-party lines, monitoring exposure. A kept promise and a clean statement are two different findings.

One page you can hand over

It exports on its own, headed with the merchant’s name, the statement period and your details. Your cost basis, margin and split are never on it — by the same rule that governs the full report.

It has to be able to read your statement first

Processors do not share a format. Every one prints its own categories, its own subtotals and its own idea of what a fee is called — which is why a generic parser produces a confident report full of quiet holes. Each format here has been read from a real statement and is held in place by its own regression test, so it cannot silently stop working.

Interchange-plus & pass-through

Every interchange category named on the page, priced line by line against the published schedule in force for that month.

Bundled tiered

Qualified, mid-qualified and non-qualified buckets. The interchange detail is not printed, so no padding is claimed — the cost is bounded instead.

Blended tier with surcharging

One rate per brand, surcharge collected separately, and a discount base that quietly includes refunded volume.

Plan-code statements

Where a bundled discount and an itemized interchange section are both charged — quoting the fee total alone understates the merchant badly.

ERR and billback

Rates derived rather than printed, with the processor’s margin built into the interchange line itself. Reported as markup, never as an overcharge.

Flat-rate

No interchange detail exists to check, so the effective rate and the fee lines are verified instead of pretending detail is there.

Brand-rollup formats

Statements that print only a total per card brand. Pass-through is taken as billed and every total reconciles to the statement’s own summary block.

Scanned and photographed statements

Read twice at full resolution, and the recovered text must reconcile to the statement’s own printed total — or the report says the detail is incomplete rather than showing you a short number.

And a format it has not seen yet is a format that gets added. Send the statement it could not read. It is turned into a permanent regression test at the same time as it is made to work, which is why the list only ever grows — and why nothing already on it quietly breaks when something new arrives.


See what comes back

This excerpt shows the structure and rigor of a real report worked from a demo merchant, Sunrise Cafe. The findings marked shown in your report are where yours will differ: merchant-specific dollar amounts and conclusions stay partially obscured until you request the full sample or run your own statement.

Built for the channel

The audit is the door-opener; the findings are the close; the risk brief is the retention.

The margin your ISO doesn’t share with you

Interchange billed above the published rate sits inside a line presented as pass-through — so it never appears as disclosed margin, and it is generally outside the residual you are paid on. That makes it the one check protecting your own economics as directly as your merchant’s. You cannot ask for a share of margin nobody has told you exists.

Win the statement, win the account

The full cost stack, reconciled to the penny, with the negotiable price isolated – the conversation starts from evidence, not a rate quote.

The risk brief: retention gold

Fraud patterns, network fines, and monitoring exposure – surfaced on a client-ready page. Findings the incumbent never mentioned are how accounts move.

Recoveries without a negotiation

Fallback-bucket transactions named with cause, fix, and dollars. Visa’s 2026 commercial-data overhaul makes this urgent – accounts still mapped to the retired Level 2 program are repriced above no-data rates. You deliver the fix; the merchant keeps the savings.

Protect the book you already have

Attrition rarely announces itself. Your merchants get repriced and nobody tells you – the notice lands in the fine print of their statement, not in your inbox. A gateway update or a new hire at the counter starts downgrading transactions. Dispute ratios drift toward a monitoring program. The merchant notices eventually – usually when a competitor shows them. A periodic statement review across your book means you find it first.

Repricing you weren’t told about

Processors reprice portfolios quietly – pre-announced in statement messages or landing with no notice at all. A periodic pass catches each change, prices it, and traces it to its announcement (or the absence of one).

Downgrades creep in

A configuration change, a processing habit, a program the networks rewrote – suddenly transactions fall into pricier buckets. Each recurring downgrade is named with its cause and the fix you get to deliver. The savings arrive with your name on them.

Risk builds quietly

Integrity fines accumulate per faulty authorization; dispute ratios rise toward monitoring thresholds. The risk brief flags both while they’re still fixable – before the program letter arrives and the relationship sours.

A quarterly pass across your merchants turns every finding into a touchpoint: you bring the problem and the fix, before a competitor brings just the problem. Send a current merchant’s recent statement exactly as you would a prospect’s.

Why you can trust what it says

Independent. Beech Edwards has no stake in any processor or platform – nobody upstream profits from the findings, so the report has no reason to flatter anyone. Held in strict confidence. Statements sent for the audit service are used to produce the reports and deleted when the reports are delivered.Private by architecture for authorized access. The statement and Schedule A are read in your browser and are not uploaded to the Statement Forensics backend; the hosted service supplies authentication, entitlement, watermark identity and the authorized rate vintage. Accountable to the penny. Every report reconciles against your statement’s own printed totals before it says a word – and if it can’t, it tells you that instead. Evidence, not promises. No inflated savings claims: the report shows what’s fixed, what’s negotiable, and what’s avoidable – in dollars – and the decision stays yours.


Questions, answered

Where does my statement go?

For the audit service, the statement is used only to perform the audit and produce the reports, then deleted on delivery under the service process.For authorized access, the statement and Schedule A are selected and processed locally in your browser. They are not uploaded to the Statement Forensics backend. The hosted service receives authentication and rate-vintage requests, not the statement contents.

How do I know the numbers are right?

Every report reconciles against your statement’s own printed totals – to the penny – before it says a word. If any figure can’t be reconciled, the report says so plainly rather than presenting an unverified number.

What do “fixed” and “negotiable” mean?

Fixed is the network cost determined by the cards accepted, transaction characteristics, merchant program, and schedule vintage. Negotiable is processor or third-party pricing set by agreement. Lease charges remain separate because they are usually their own contract, not network cost and not ordinary processor pricing. Unclassified items are disclosed as evidence limits when a source charge cannot yet be assigned defensibly.

What is a downgrade?

A transaction billed in a pricier rate bucket than it could have earned – usually a setup issue, not a pricing issue. The report names each recurring downgrade, its likely cause, and the fix. It’s money a negotiation can’t reach, because the remedy is operational.

Will it tell me how much I could save?

It tells you what is negotiable, what is avoidable, and what each is worth per month and per year – in dollars, anchored to your own statement. No inflated savings promises; the decision, and the negotiation, stay yours.

How many statements do I need?

One is enough to start. Two or three unlock the month-over-month work: price increases caught as they land, pre-announced changes matched to their notices, and trends.One is enough to start. Load two or three consecutive months to unlock month-over-month work: price increases caught as they land, pre-announced changes matched to their notices, and trends.

Does it work with flat-rate processors (Square, Stripe, QuickBooks-style)?

Yes – those statements carry reported rates rather than interchange detail, and the audit adapts: it verifies the effective rate and the fee lines rather than pretending detail exists.

Who is behind this?

Beech Edwards LLC – an independent consulting practice with 35+ years across banking risk, processing, acquiring, and payfac operations, and no processor affiliation.

Four things that decide whether an audit holds up
Measured against the published schedule — not a market average, and not only your contract. Visa and Mastercard publish their rates, and this audit prices every line against them at a named edition date. A tool that benchmarks you against other merchants tells you whether you are normal. If padding is widespread, normal is the wrong target. A tool that checks only your contract tells you whether they billed what they promised — it cannot tell you the promise was expensive.
The audit service has a defined document-handling boundary. Statements submitted for a done-for-you audit are used to produce the reports and deleted on delivery under the service process.Your statement stays in your browser. In authorized access, the statement file and extracted statement contents are processed locally and are not uploaded to Statement Forensics. The hosted service handles sign-in, account entitlement, watermark identity and delivery of the current authorized rate vintage. Internet access is required for the hosted access path; the statement itself does not go to the backend.
Every figure carries its evidence tier, and the limits are printed. A finding is a discrepancy against a published rate. A screening flag is a signal that needs more. A term is a price that is negotiable rather than wrong. They are never blended, figures are stated as floors where a floor is what the statement proves, and where something cannot be shown the report says so instead of estimating.
Nothing is sold downstream. Beech Edwards LLC has no processor, ISO or platform affiliation, takes no share of any recovery, and has nothing to switch you to. Most statement audits are offered by someone who wants the account. This one ends with the report.
And one thing nothing else does at all. The audit reads the repricing notice out of your statement’s own message text — the paragraph nobody reads — quotes it exactly, and flags the window you have to object. Then, given the next statement, it proves whether the increase actually landed and what it cost. Announced in one month, measured in the next, linked back to the notice by name.
None of the above is an opinion about anybody else’s product. They are questions — ask them of this one too, and ask them before you trust a single figure from any audit, including this one.

Ready when you are

Send one recent statement – or up to three – or ask to see a complete sample report first, worked from a sample merchant, so you know exactly what you’ll get back.Request authorized access or a fifteen-minute walkthrough below. Accounts are currently provisioned manually during launch, so Gary will follow up personally.

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Gary Rutledge · Managing Partner, Beech Edwards LLC · 402.670.3445 · www.statementforensics.com