Timing deficiency logging around the Hong Kong close
When to start walkthroughs and register drafting relative to board packs and statutory fieldwork.
Hong Kong entities with a December year-end often squeeze control work into November. That is late for anything beyond a narrow follow-up. Here is the calendar we recommend when clients ask when to begin control deficiency logging.
Suggested windows
- Minus 12–10 weeks — select cycles, issue document requests, schedule process-owner interviews
- Minus 9–6 weeks — complete walkthroughs and sample tests; draft the register
- Minus 5–4 weeks — management review meeting; assign owners and dates
- Minus 3–2 weeks — final register for the audit committee pack; begin early remediations where quick wins exist
Why earlier helps
Owners need time to collect evidence of fixes. A deficiency logged two days before the auditor arrives becomes a conversation piece, not a closed point. Early logging also surfaces missing policies while there is still calendar room to write them.
Peak season constraints
October and November book quickly for on-site work in Wan Chai and Kowloon. If your board pack date is fixed, contact us with that date first so fieldwork can be reserved around it.