Co-founder & CEO Agentive. @YCombinator S23. Previously Product Manager @Meta and @EY_US. @BYU accounting grad. I tweet about startups and audit.

Palo Alto, CA
Joined June 2011
How can we put @nikitabier in charge of the US economy?
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Anyone who says entrepreneurship through acquisition (ETA) will always get a laugh out of me.
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It was obvious Anthropic would go after law. Their entire work product is text in a word file. No system of record needed. Files in and files out. Accounting is next.
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This is what having employees is like. Now everyone gets a taste.
Fucking insane man. I wrote a prompt, explained very carefully what I want right before I left and it was done after I hung out with my kid at the park My progress is fully bottle necked by my ability to plan and structure work the right way
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Utah pretends to care about data protection and privacy. Why did our elected leaders just decide to mange all voter data public? This is so self-serving @GovCox. I’m disappointed.
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There’s a lot of alpha in using Meta AI right now until they nerf it when usage grows so much they can’t give everyone the same level of compute.
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Cost of talent not cost of living
A salary is based on how little they can pay, not fair market value.
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I also prefer soap and water over hand sanitizer for this exact reason.
Fun fact: while boiling water kills bacteria, it does not remove them. You still drink them; they're just dead.
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Auditor quality matters. We dumped our GRC tool and work directly with our auditor for guidance and we like it this way.
Delve is really just the beginning. Go pull all the SOC2 reports you’ve received from startups and dig a bit into the auditor. You’ll see what I mean.
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All this talk about Delve, but the CPAs issuing the SOC 2 reports based on delve evidence needs to lose their license. It’s on them for letting this fly. @AICPA where are you at?
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The quality of the audit firm issuing a SOC 2 audit report matters. Don’t let a GRC software like Delve, Vanta, Drata etc choose them for you. The peer review process of the @AICPA is in question here. Every audit firm issuing a SOC 2, should be peer reviewed by a random firm to ensure quality auditing.
Delve, a YC-backed compliance startup that raised $32 million, has been accused of systematically faking SOC 2, ISO 27001, HIPAA, and GDPR compliance reports for hundreds of clients. According to a detailed Substack investigation by DeepDelver, a leaked Google spreadsheet containing links to hundreds of confidential draft audit reports revealed that Delve generates auditor conclusions before any auditor reviews evidence, uses the same template across 99.8% of reports, and relies on Indian certification mills operating through empty US shells instead of the "US-based CPA firms" they advertise. Here's the breakdown: > 493 out of 494 leaked SOC 2 reports allegedly contain identical boilerplate text, including the same grammatical errors and nonsensical sentences, with only a company name, logo, org chart, and signature swapped in > Auditor conclusions and test procedures are reportedly pre-written in draft reports before clients even provide their company description, which would violate AICPA independence rules requiring auditors to independently design tests and form conclusions > All 259 Type II reports claim zero security incidents, zero personnel changes, zero customer terminations, and zero cyber incidents during the observation period, with identical "unable to test" conclusions across every client > Delve's "US-based auditors" are actually Accorp and Gradient, described as Indian certification mills operating through US shell entities. 99%+ of clients reportedly went through one of these two firms over the past 6 months > The platform allegedly publishes fully populated trust pages claiming vulnerability scanning, pentesting, and data recovery simulations before any compliance work has been done > Delve pre-fabricates board meeting minutes, risk assessments, security incident simulations, and employee evidence that clients can adopt with a single click, according to the author > Most "integrations" are just containers for manual screenshots with no actual API connections. The author describes the platform as a "SOC 2 template pack with a thin SaaS wrapper" > When the leak was exposed, CEO Karun Kaushik emailed clients calling the allegations "falsified claims" from an "AI-generated email" and stated no sensitive data was accessed, while the reports themselves contained private signatures and confidential architecture diagrams > Companies relying on these reports could face criminal liability under HIPAA and fines up to 4% of global revenue under GDPR for compliance violations they believed were resolved > When clients threaten to leave, Delve reportedly pairs them with an external vCISO for manual off-platform work, which the author argues proves their own platform can't deliver real compliance > Delve's sales price dropped from $15,000 to $6,000 with ISO 27001 and a penetration test thrown in when a client mentioned considering a competitor
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Daddy, will you snuggle me in the morning and rock me back and forth saying you love me? I should have had kids sooner. This is the best.
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We invented a new game yesterday called share the love. Where we pass a heart balloon between family members and say something we love about the person we’re passing it to. Oldest daughter didn’t want to stop. Always demanded 3 more rounds.
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I’m switching from Claude Code to OpenAI Codex. It simply results in higher quality code. AGI is imminent.
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Trying to send an invoice with @brexHQ and it doesn’t support the .de email domain for Germany. Please fix. Make no mistakes. Fast.
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Danny Alberson retweeted
5. small teams with clear ownership move the quickest. two people with a clear problem and timeline will out-ship ten people with a bunch of stakeholder meetings. speed comes from decisions, not 100% consensus.
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This is dumb. We should look for fraud in all states regardless of whether blue or red. You are part of the problem. This isn’t political. It’s anti-fraud.
Brilliant idea: CROWDFUNDED DOGE has a plan to hire DOZENS OF NICK SHIRLEYS ACROSS AMERICA and build a decentralized, DOGE-inspired network of citizen journalists funded by tech investors, backed by private investigators to expose and document fraud in blue states. Strategy: Flood the news with irrefutable cases so legacy media can't bury it and Dems can't spin fast enough. Who's in?
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Quote tweet this with hashtagGoCougs for a surprise
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I just found out today my scheduling link has been disconnected from my calendar for the last week. Everyone I send it to sees no availability for the next three month.
“93” almost gave him a stroke 🤣🤣
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