“Module 3’s prepaid waterfall replaced a slide deck we used to wing during diligence.”
Daeun · Product finance, wallet
Flagship course
Fintech Reporting Audit Foundations
A six-module path that turns growth-stage fintech books into audit-navigable reporting—without pretending you already have a Big Four staff.
Learning outcomes
- Freeze and document a trial balance that supports subsequent roll-forwards.
- Map revenue and settlement flows for wallets, payments, and lending products.
- Draft cut-off memos and related-party notes using assertion language.
- Prepare an ITGC interview brief that anticipates access and change questions.
- Assemble a binder index auditors can traverse without tribal knowledge.
Modules
1 · Engagement reality check
What external auditors actually request in week one, versus what founders expect. Scope letters, materiality conversations, and how fintech novelty shows up in planning.
2 · Ledger hygiene for high-velocity products
Chart of accounts choices, clearing accounts, and processor-to-GL bridges that survive sampling.
3 · Revenue & deferred income in fintech
Prepaid floats, interchange timing, and loyalty liabilities—with practice waterfalls.
4 · Estimates, reserves, and valuation support
Chargebacks, credit losses, and fair-value notes: what belongs in the memo versus the spreadsheet.
5 · Controls conversations (ITGC lite)
Access reviews, deploy logs, and third-party SOC reports—enough to brief, not enough to replace a controls auditor.
6 · Binder assembly & board narrative
Indexing, cross-references, and the one-page story leadership can defend when numbers move.
Instructor
Yuna Choi
Former fintech controller and freelance reporting coach based in Korea. Yuna has guided early-stage payment and lending teams through first-year audits and investor diligence packs. She teaches assertion-first documentation and refuses to sell “guaranteed clean opinions.”
Informational pricing
Foundations is included in Ledger Desk (self-paced) and forms the spine of Assurance Studio and Controllership Lab. See pricing for current figures. No checkout on this site.
FAQ
Do you teach K-IFRS line by line?
No. We teach how to evidence the judgments fintech teams make under common reporting frameworks. Statutory filing specifics belong with your counsel and auditor.
What is a real limitation of this course?
We cannot simulate your full production data warehouse. Exercises use anonymized extracts and patterns; you still must translate them onto your live systems with your engineers.
Is English required?
Working papers and live Studio sessions run in English. Korean discussion is welcome in office hours when the instructor is available, but materials stay English-first.
Learner notes
“I still struggled with ECL math after Foundations—needed Lab time—but the binder index alone reduced our back-and-forth.”
Client in marketplace lending