Financial statements and audit support
Back-plan from the statutory filing date through board approval, audit signing, financial-statement close, valuation committee, confirmations, fieldwork and first PBC delivery. Separate fund, sub-fund, SPV, AIV and consolidation levels.
PBC control
Track request ID, description, period, fund, owner, target, version, delivery, auditor feedback, resubmission and closure. A controlled index or portal must show exactly which version the auditor received.
The core pack includes trial balance/ledger/NAV/financial-statement ties; cash, investments, income, fees, capital and related-party detail; Level 2/3 valuation evidence; confirmation control; organization and agreements; minutes, filings, tax classification and going-concern analysis.
For each proposed adjustment record accounts, fund, period, cause, booked/unbooked status, NAV/investor/regulatory impact and approval. Aggregate unbooked items even when each is individually small.
Review figures, policy consistency, fund-document terms, fees and related parties, financial-instrument risks, fair-value hierarchy, capital and redemption terms, subsequent events and comparatives. Give the signed version a hash or other unambiguous identifier.
Turn audit findings into root cause, owner, due date and validation. Repeated PBC questions indicate weak traceability; repeated adjustments indicate a close or master-data control that needs repair.