Intercompany elimination review
Focused testing of elimination entries, unrealised profit in inventory, and reciprocal balances before year-end lock.
Appinfraconnect
Consolidation audits for multi-entity groups
Independent examination of group financial statements, intercompany eliminations, and reporting packs prepared from Sheung Wan for Hong Kong parents and regional subsidiaries.
Flagship work
Our core mandate is the statutory and voluntary consolidation audit of corporate groups with entities across Hong Kong, Mainland China, and ASEAN.
Primary engagement
Multi-entity consolidation audit
We examine the consolidated financial statements of holding companies, test elimination journals, reconcile related-party balances, and issue an opinion on the group pack used by boards, lenders, and regulators.
View engagement scopeRelated mandates
Supporting work that often accompanies a consolidation opinion when the group structure is complex.
Group reporting pack assurance
Independent review of management reporting packs submitted by subsidiaries to the Hong Kong parent.
Component auditor coordination
Instruction letters, group materiality allocation, and consolidation of component findings into one group file.
From the boardroom
What finance directors and CFOs say after a consolidation season with our team.
“They caught an unrealised margin still sitting in the Singapore inventory ledger that our previous firm had rolled forward for two years. The opinion came later than we hoped, but the file was clean.”
— Elaine Ng, Group Finance Director, trading holding company
“Our Shenzhen and Manila controllers finally used the same elimination schedule. Appinfraconnect’s field team sat with both sides until the reciprocal balances matched.”
— Marcus Ho, CFO, manufacturing group
Planning next year’s consolidation?
Share your entity map and reporting calendar. We reply within two business days with scoping questions and a draft fee range.