Full Payroll Audit Engagement

Who this is for

Finance controllers, HR directors, and company secretaries of Hong Kong employers who need an independent look at payroll before board packs, lender reviews, group consolidations, or after a change of payroll provider.

Result you receive

A written findings pack covering sampled pay cycles: exceptions graded by severity, evidence references, and practical remediation notes for the payroll owner. We do not rewrite your payroll system; we document what the registers and remittances show.

Scope included

• Planning meeting to agree entities, periods, and sample sizes
• Gross-to-net testing on selected months and employee cohorts
• Tracing of MPF (and ORSO where applicable) contributions to remittance evidence
• Checks on allowances, overtime, leave encashment, and termination payments
• Review of approval trails for unusual adjustments
• Closing meeting and a graded exception log

Scope excluded

• Full statutory financial statement audit
• Tax filing preparation or IRD representation
• Day-to-day payroll processing or software implementation
• Forensic investigation beyond agreed sample boundaries (available as a separate brief)

How we work

1. Brief — headcount, locations, pay calendar, known pressure points
2. Evidence list — registers, bank files, contribution statements, policy excerpts
3. Fieldwork — sampling, reconciliations, short interviews with payroll owners
4. Report — findings, recommendations, and optional follow-up retest

Duration and delivery

Most engagements run three to six weeks from complete evidence receipt. Kick-off and closing meetings can be held at our Admiralty office or at your premises in Hong Kong. Working papers remain confidential to the engagement.

Preparation

Appoint a single payroll contact. Provide read-only extracts for the agreed periods. Flag known historical anomalies early so sampling can address them without expanding the fee unexpectedly.

Fee basis

Fees are quoted as a fixed engagement fee based on employee headcount, number of entities, and months under review. See Fees for indicative ranges. A written proposal confirms the fee before fieldwork begins.

Next step

Request this engagement with your approximate headcount and periods. We reply within two business days with a scoping outline.