3–5 weeks
Client Funds Safeguarding Review
Focused testing of segregated accounts, reconciliation cadence, and break resolution for firms that hold or transmit customer money.
Open engagement detailsTaoyuan · Taiwan
Summit Ledger Advisory
Assurance audits for payment firms, digital lenders, and e-money teams who need ledger integrity tested before the board or the examiner asks.
Audit work rooted in how fintech money actually moves
We examine settlement trails, safeguarded balances, and the control steps behind payouts — then write findings directors can act on without decoding jargon.
Flagship engagement
Fintech Assurance Audit
A 6–10 week examination covering ledger integrity, payment controls, and regulatory reporting ties. Fieldwork happens with your finance and operations leads; the closing pack is written for boards and compliance committees.
“They found a three-week suspense backlog we had normalised. Clearing it before the examination mattered more than the polish of our policy binder.”
Finance lead, licensed payment institution — TaoyuanRelated engagements
Shorter reviews when you need focused testing before a full audit season or a licence visit.
1–2 weeks
Payment Controls Walkthrough
Practitioner-led walkthroughs of authorisation chains, maker-checker steps, and exception paths before a full audit season begins.
Open engagement details
2–4 weeks ahead of a filing date
Regulatory Reporting Readiness
Pre-submission review of fintech regulatory returns, working-paper ties, and narrative explanations for Taiwan supervisors.
Open engagement details2 days
Typical reply time after a scoping request
We confirm whether your reporting deadline, entity structure, and evidence shelf can support a defensible audit — or we tell you what must be ready first.
From the field
Notes on reconciliations, safeguarding logs, and board-ready findings.
12 March 2026
Why processor statements and the ledger still disagree
Common causes of settlement mismatches in payment firms and how audit teams sample them without drowning in exports.
2 February 2026
Keeping a safeguarding break log that auditors can trust
A practical structure for recording client-fund reconciliation breaks so reviews move faster and findings stay factual.
Plan the next audit window
Tell us the licence stage, the period under review, and the date your board or examiner needs the pack. We will propose a fieldwork calendar.