Evidence & review
Every application starts with a documented baseline review. A deeper accounting review adds an additional level of substantiation.
Two levels
The first 300 eligible applications are free, with MDS members invited first. After that allocation, the standard application and baseline review cost $95. Provide supporting revenue documentation or a revenue form signed by your CEO and a qualified professional. Free and paid applications meet the same evidence standards.
The deeper third-party review is a separate $295 upgrade. It is required for the highest-ranked quartile of the final list and optional for other applicants. Payment covers the review, not approval or a ranking advantage. The verified badge appears only after the deeper review is completed and approved.
The verification route does not add points. Comparable revenue growth determines the numerical ranking; verified evidence determines whether the figures can be used.
The baseline
Provide supporting revenue documentation or a revenue form signed by your CEO and a qualified professional. Free and paid applications meet the same evidence standards. The review checks eligibility, the applying entity, reporting periods and the completeness of the evidence. Applicants must disclose returns, acquisitions and material structural changes.
A submitted or paid application is not automatically verified. The initial status is applicant-certified until the required review is complete. The final accepted-document checklist will be published with the appointed verification partner.
The deeper review
The proposed CPA scope reconciles the figures used for ranking to the company’s financial records and relevant Amazon, Shopify, wholesale or other sales reports.
Check FY2026 and the relevant comparison period on a consistent basis, including returns, acquisitions and revenue across multiple entities.
Request explanations and further evidence where figures do not reconcile. Corrected figures can change placement; payment does not guarantee approval.
The process is being designed for reconciled year-end books before tax returns are available. A filed 2026 tax return is not the only intended evidence route. Final procedures remain subject to the CPA partner’s agreed scope.
The highest-ranked quartile
The deeper third-party review is a separate $295 upgrade. It is required for the highest-ranked quartile of the final list and optional for other applicants. Payment covers the review, not approval or a ranking advantage. The cutoff follows the final list size. Council members consider a verified Top 100 pool; Council Picks do not replace the financial review or change the growth ranking.
The CPA partner has not yet been appointed. The final review scope and secure document process will be published before financial submissions open.
Independent Council
A three-person council helps refine the program, advises on close calls and curates ten Council Picks from the verified Top 100. Revenue verification remains the accounting partner’s responsibility.
How the council works →Financial documents
Use the designated secure submission process when it is announced. Do not send financial documents through the sponsorship or general contact form. Verification is a review of ranking evidence, not a full financial-statement audit or an investment endorsement.
How applicant information is handled →The inaugural 2027 edition