Engagement

Point-in-Time Trail Reconstruction

Rebuild a clear chronology of ledger changes and approvals for a closed period — useful before external audit or after a control incident.

At a glance

Format
Fixed-scope project
Duration
2–5 weeks depending on period length
Location
Hong Kong — remote with optional on-site sessions
Pricing basis
Fixed project fee
From
From HK$45,000

Next step

Share your ledger systems, the period to cover, and any upcoming statutory or internal deadline. We will reply with a scoped plan.

Request this engagement

Who this is for

Finance teams facing an imminent statutory or internal audit, or recovering from a control failure where the change history must be explained end-to-end. Also used after ERP migrations when legacy trails need a readable bridge for auditors.

What you receive

A period-bound chronology: material journals, overrides, back-dated posts, and approval gaps, organised by date and accountable user. Includes a findings memo and a walkthrough session with your audit liaison.

Included

  • Agreed period and entity scope
  • Extraction guidance for your IT team
  • Reconstruction narrative and exception schedule
  • One revision cycle after management comments
  • 90-minute presentation to internal stakeholders

Not included

  • Continuous monitoring after delivery (see our monitoring engagement)
  • Restatement of financial statements
  • Legal opinions on fraud or misconduct

Process

Kickoff within five business days of signed scope. We work from read-only extracts; if extracts arrive late, the calendar shifts by the same number of days. Delivery includes an editable findings pack and a locked PDF for the audit file.

Pricing

Fixed fees from HK$45,000 for a single entity and one quarter. Multi-entity or multi-year reconstructions are quoted after a short scoping call.