Field Notes
Practical notes on document requests, PBC habits, and Hong Kong audit season timing.
Short articles for controllers and engagement teams who live inside request lists each year-end.
How to name PBC files so auditors stop asking twice
A simple naming pattern for Hong Kong audit evidence packs that ties each file to its document request line.
Bank confirmations: why they stall on Hong Kong audits
Third-party confirmations leave your shared drive and enter bank queues — tracking them separately prevents false comfort on the PBC list.
Building an internal due-date ladder ahead of auditor deadlines
Set preparer dates five to ten working days before the auditor’s formal ask so queries still fit inside fieldwork.
What belongs in a first readiness note before year-end
A readiness note should name bottleneck owners and chronic late request types — not repeat the entire audit plan.