Mei-Ling Chen
Engagement Partner
Leads assurance audits for payment institutions. Former internal review lead at a Taiwan e-money issuer.
About
A practice built for fintech ledgers, not generic checklists
Summit Ledger Advisory was formed in Taoyuan to give payment institutions, digital lenders, and e-money issuers access to independent audit work that understands settlement cycles and safeguarding duties.
Origin
Our founders spent years reviewing books inside regulated finance teams across Taiwan. They saw the same pattern: fintech operators were handed audit programmes written for traditional banks, then left to translate every sample request. Summit Ledger Advisory exists to reverse that — we bring fintech-specific testing plans to the table from day one.
We remain deliberately small. Engagements are led by named practitioners who stay with the file from scoping through the board briefing.
People you will meet
Practitioners who have sat on both sides of the examination table.
James Wu
Safeguarding Specialist
Focuses on segregated accounts, break ageing, and dual-control evidence for client-fund reviews.
Hana Lin
Reporting Readiness Lead
Reviews draft regulatory returns against working papers and prepares clearance notes for compliance committees.
Working approach
We plan before we sample. Every engagement opens with a risk memo naming which cycles matter for your products — card acquiring, wallet balances, instalment lending, or remittance corridors. Fieldwork then follows that memo rather than a generic bank audit binder.
Values we keep visible
- Independence — We do not implement the systems we later review.
- Plain findings — Observations name evidence dates and owners.
- Respect for deadlines — If a calendar is too tight for defensible testing, we say so early.
- Local presence — Scoping and key walkthroughs happen in Taiwan, with Taoyuan as our home base.