Audit support
Audit-ready books
Audit-ready books from Finbryn means every account reconciled, every schedule tied to the trial balance, and a file organised the way an EU statutory auditor expects on day one. It is prepared under IFRS or local GAAP; the independent audit firm registered and authorised to practise in your country performs the audit and issues the opinion.
Auditor request list
Illustrative client · August 2026
EUR
- Trial balance and general ledger exportDone
- Bank confirmations and statementsDone
- Receivables and payables listingsDone
- Fixed asset register with additionsIn progress
- Accruals and prepayments supportNext
Illustrative. An example of the document, not a client's figures.
Closing the gaps before fieldwork
Most delays trace back to the same handful of gaps: a bank account not reconciled since spring, a fixed-asset register nobody updated, an intercompany balance with no note attached. We close those before your auditor arrives, reconciling every bank, card and balance sheet account to its source statement.
IFRS, local GAAP and the trial balance
Many EU groups report under IFRS or IFRS for SMEs, while a member state's own local GAAP still governs the statutory accounts your local accountant certifies. We keep both views reconciled to the same underlying ledger, so the trial balance your auditor reviews and the file your expert-comptable or Steuerberater signs come from one consistent set of books, not two.
Folder structure that matches the request list
Documents are filed into the categories most audit request lists use: cash, receivables, fixed assets, payables, equity, revenue. When the list arrives, most of what it asks for is already sitting in the right folder rather than scattered across inboxes and shared drives.
What this does not include
We do not perform the audit, form an opinion, or certify statutory accounts on your behalf. Those steps sit with the independent audit firm, registered and authorised to practise, that you engage and, for statutory filing, your appointed local accountant. Our PBC list management picks up once the request list itself lands.
Multi-country groups
A group spanning several EU member states often reports under one IFRS consolidation while each entity still files local statutory accounts to its own country's rules. We map both from the start, so a French subsidiary's expert-comptable and a German parent's Wirtschaftsprüfer are each working from the same reconciled ledger rather than two separate reconstructions.
Questions
Frequently asked questions: Audit-ready books
Do you reconcile under IFRS or our member state's local GAAP?
Both. We keep the ledger reconciled to a level that supports an IFRS-style consolidation and the local GAAP file your accountant files, from the same set of books.
Will you work from our existing chart of accounts?
Yes. We reconcile against your current chart of accounts and only propose a change when it is genuinely slowing the audit down.
What if this is our group's first EU statutory audit?
We build the standard schedules ahead of the request list, based on what audit firms typically ask for, then adjust once your specific list arrives.
Can you support a multi-country group with entities in several member states?
Yes. Each entity's local file stays reconciled to its own country's rules while rolling up into one consistent group ledger.
How far before fieldwork should audit-ready books be finished?
We aim to have reconciled books and supporting schedules ready at least four to six weeks before fieldwork starts, giving your auditor time to raise questions before the review window closes and work becomes rushed on both sides.
Does this include the audit itself?
No. We prepare the books and schedules; the audit and any opinion on them come from an independent audit firm you engage and credential separately.
How early should we start preparing?
Most businesses see the biggest benefit starting two to three months before fieldwork, so open items get resolved before the auditor is on the clock.
What is included in audit-ready books?
Audit-ready books covers reconciliations for every bank, card and balance sheet account, tied to source statements and supporting schedules for accruals, prepaids, fixed assets and intercompany balances. The exact scope is agreed and set out in writing before work starts, so you know precisely what is and is not covered before the first deliverable arrives.
How is audit-ready books priced?
Pricing for audit-ready books depends on your transaction volume, the software you use, and how much cleanup is needed before ongoing work starts. Current ranges are published on the pricing page, and your exact fee is confirmed in writing before anything begins.
Related services
- Audit supportPBC list managementThe auditor's provided-by-client request list tracked item by item, with documents gathered, organized and delivered on schedule instead of chased down in the final week.
- Audit supportWorking paper preparationSupporting schedules and reconciliations built the way an auditor expects to see them, cross-referenced to the trial balance, so review comments come back with fewer open questions.
Industries
Next step
Talk to the team that would run your books
A short call covers your setup, your software and what a first month would look like. You get a written scope and price after it.