Engagements
A calendar for statutory audit seasons
Financial auditing work is seasonal. This page shows how a typical March year-end statutory audit moves from scoping call to auditor’s report — so finance teams can reserve warehouse access, bank confirmation windows, and board clearance dates.
Typical March year-end
Phases we schedule with you
October–December · Scoping
Entity map, prior-year findings, independence checks, and a draft engagement letter. We identify warehouses that need count attendance and whether bilingual reporting packs are required.
January–February · Interim procedures
Walkthroughs of revenue, inventory, payroll, and treasury. Early bank confirmation requests. Materiality revisited after interim analytics.
Late March · Year-end fieldwork
Inventory counts, cut-off testing around shipping windows, subsequent events inquiry, and clearance of open items with finance.
April–May · Reporting
Draft findings to those charged with governance, management letter, and issuance of the auditor’s report aligned to your shareholder or lender timetable.
What we need from your side
- Locked trial balances and draft notes before the first fieldwork week
- Authorisations for bank and legal confirmations
- Warehouse access windows for count observation
- Board or audit committee dates for draft discussion
- Clear ownership of related-party schedules
If predecessor auditors must release files, start that request when the engagement letter is signed — not in the final fieldwork week.
