Primary engagement
Financial audit of the subscription billing application
An independent examination of the application that raises invoices, applies credits, and posts recurring charges — treated as a financial record, not a software review.
Services
Work we will put on an engagement letter.
Each item below is a financial examination. Durations and fee notes are typical starting points for a Malaysian entity with one billing product. They are not an offer to transact online.
MFRS 15 / IFRS 15
Recurring revenue recognition review
Testing whether invoices, usage, and contract modifications are recognised in the right period and for the right amount under MFRS 15.
Close support
Billing-to-ledger reconciliation
A structured tie-out of invoice, credit, cash, and deferred-revenue subledgers to the accounts that appear in the trial balance.
Authorisation
Credits, dunning, and write-off control testing
Testing who can give money back, pause a collection, or abandon a receivable — and whether the billing application enforces that authority.
Before cut-over
Pre-go-live billing financial review
A financial-controls review of a new or replacement billing application before the first live invoice run.
Plan changes
Contract modification and proration audit
Examining how upgrades, downgrades, seat changes, and mid-term discounts are priced, invoiced, and recognised.