Field Notes

Timing a readiness audit against a Hong Kong board pack

21 May 2026

Board packs drive the visible deadline. Lock dates drive the real one. Controllers who give us only the board date often discover too late that clearance work and board drafting collide.

Count from lock, not from the meeting

If the board sits on the 20th and lock is the 12th, fieldwork for a full readiness audit usually needs to finish by the 10th at latest — earlier if several blockers are likely. That often means starting in the first week after period end, not the second.

Multi-entity closes need buffer

Each additional entity adds sample selection, intercompany confirmation, and another set of reconciliations. A group of three active entities rarely fits the same five-day window as a single trading company.

When to choose a narrower engagement

If fewer than five working days remain before lock, say so. A cut-off walkthrough or reconciliation deep dive can still reduce risk. A rushed full audit that cannot finish fieldwork honestly helps no one.

Map your dates on our audit cycle page, then send the lock date when you enquire.