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For accounting firms

Review support

Short answer

Review support gives Hong Kong CPA practices a second set of eyes on files their own staff already prepared: trial balances tied to workpapers, reconciliations checked for open variances and a documented list of questions, delivered before a partner signs the audit sign-off.

Engagement tracker

Illustrative client · August 2026

HKD

  1. Client file access set up under your firm's nameDone
  2. Monthly books prepared to your review standardDone
  3. Review notes cleared and loggedIn progress
  4. Reports sent to your partner for sign-offNext
  5. Year-end workpapers staged for your preparerNext

Illustrative. An example of the document, not a client's figures.

Catching the small stuff before the partner does

A partner's hours are the scarcest thing in a Hong Kong practice, and most of what eats them at sign-off time is small: a tie that is off by a rounding error, a stale reconciling item nobody chased down. Review support intercepts that before the file reaches the partner's desk.

The pass itself

We tie the trial balance back to its workpapers, check that bank and MPF reconciliations are actually complete rather than just started, and run the file against whatever checklist your practice already uses for review. Anything unresolved goes onto one written list rather than a scattered thread of messages.

On your clock, not ours

Some practices want a faster turnaround agreed in writing during the busiest weeks of fieldwork; others want a steady weekly batch the rest of the year. We fit whichever rhythm your review calendar already runs on.

The boundary this respects

Nothing here substitutes for your practising CPA's sign-off, and none of it is audit work, which we do not perform under any circumstance. It is a check that runs ahead of the real review, meant to make that review faster.

Pairing it with other capacity

Practices commonly run this alongside busy-season workpaper support in the heaviest months and alongside white-label bookkeeping the rest of the year, holding files to one consistent standard regardless of what is driving the volume. A practice that adopts this pass as a standing habit, rather than only in the weeks before a deadline, tends to see fewer surprises land on a partner's desk at all.

Questions

Frequently asked questions: Review support

Does review support replace our partner's audit sign-off?

No. It happens before the partner's review, catching ties and open items so the sign-off goes faster, not instead of it.

Can you follow our practice's existing review checklist?

Yes. We work to whatever checklist or standard your practice already applies rather than substituting our own.

Is this an audit service?

No. Audit work stays out of scope everywhere we operate. This is a documented review pass on files your own staff prepared, ahead of your practising CPA's opinion.

Can review support cover MPF and payroll reconciliations too?

Yes, if those sit inside the file being reviewed. We check whatever reconciliations feed into the trial balance your partner will sign off on.

What kind of feedback do you give when a file does not tie out?

A specific note on the account, the balance and what looks inconsistent, with a suggested next step, sent back to whoever on your team prepared it, so the same issue is less likely on the next file.

Does this replace our partner's sign-off?

No. We check the file ahead of partner review; your partner remains the one who signs off.

Can you follow our own review checklist?

Yes. We work to whatever checklist or standard your firm already applies to file review.

What if our records for review support are not up to date?

If your records are behind, we scope a catch-up first so review support starts from a clean, reconciled base. That catch-up is priced and timed separately from the ongoing engagement, so you always know what each part costs.

Who reviews the work before it reaches us?

Every deliverable under review support is reviewed by a senior reviewer before it reaches you. You keep access to the underlying file at every stage, so nothing about the work happens somewhere you cannot see it.

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.