How audit-ready is your company?

Our significant estimates (credit loss, leases, provisions, revenue) are supported by written memos that cite the relevant standard.

When a contract is signed or renegotiated, finance assesses its accounting before the first transaction is recorded.

Management overlays and adjustments to model outputs have a stated basis and a condition for their release.

We produce complete monthly financial statements within six working days of month end.

Balance sheet reconciliations are prepared and reviewed on a documented, risk-based frequency.

Post-close adjustments are rare, tracked, and traced back to the process that caused them.

We know every system that creates or changes accounting records, and each one keeps an audit trail that cannot be disabled.

Direct database or administrator changes are restricted, logged, and periodically reviewed.

Key controls over financial reporting are documented and tested before the auditor tests them.

Intercompany balances agree across entities every month, without manual plugs at year end.

Transactions that change ownership or control are analysed for their accounting before they close.

Related party transactions are identified, approved, and supported as being at arm’s length.

The PBC list is agreed with the auditor well before fieldwork, with a named owner for every item.

Draft financial statements, with tie-outs to the ledger, are ready when fieldwork begins.

Last year’s audit closed on schedule, without significant late adjustments.