Field notes

Guides from the engagement desk

Short pieces on the documents, timing, and judgements that shape audits for fintech operators in Taiwan.

Bank statements and reconciliation worksheets

2026-05-12 · Mei-Ling Chen

Safeguarding Reconciliations That Survive Review

How payment institutions in Taiwan can structure daily float reconciliations so auditors can trace every client balance to a bank statement line.

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Analyst examining loan performance charts on paper

2026-04-03 · David Wu

What Lenders Should Prepare Before ECL Testing

A practical checklist for digital lenders facing expected credit loss model testing during an annual audit cycle.

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Boardroom table with notebooks and printed agendas

2026-02-18 · Helena Park

Board Minutes Auditors Actually Need

Which board and committee minutes matter for a fintech audit — and which packs simply add noise to the request list.

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Professional reviewing a calendar beside financial files

2026-01-09 · Mei-Ling Chen

Timing Your First Independent Audit

When a newly licensed Taiwan fintech should start talking to independent auditors — months before the filing deadline.

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