Timing a review around a March year-end in Hong Kong
A practical sequence from year-end close to board pack, with room for comment clearance.
March year-ends remain common among Hong Kong private companies. The calendar below is a working pattern we see when boards want signed packs ready for an autumn lodgement window.
Week 0 — Year-end
Lock cut-off procedures. Ask warehouse and sales for known post-balance-sheet events while memories are fresh.
Weeks 4–6 — First usable draft
Trial balance, draft statements, and a first pass of notes. This is the earliest sensible start for a statutory reporting check if you want comments back before auditor fieldwork.
Weeks 7–9 — Comment clearance
Management answers the comment log. Incomplete schedules are the usual cause of delay here — not the length of our review itself.
Weeks 10–12 — Board and auditor
Clearance memo in hand, the board pack and auditor can work from a stabler base. Parallel work is possible, but overlapping an open comment log with fieldwork often duplicates questions.
If your group has several subsidiaries, insert a consolidation pass before the parent board pack. See our filing calendar for a condensed view.