六件事,做到審計等級Six things, done to audit grade
面向手上有加密客戶、又要按 HKICPA 現行指引出稿的香港會計師事務所For HK CPA firms with crypto-holding clients, filing under HKICPA's current guidance
錢包完整性Wallet completeness
以客戶的 xPub 派生全部子地址,配合鏈上關聯分析,與客戶清單逐一比對。只按客戶給的地址查,漏掉的錢包不會出現在任何底稿裡。Every child address derived from the client’s xPub, plus on-chain association analysis, reconciled against the client’s own list. Query only the addresses handed to you and a missing wallet never appears in any working paper.
所有權驗證Ownership verification
報告日觀察訊息簽名或受控轉賬,全程留痕入底稿。私鑰控制權≠法律所有權,我們把這一步做成可核證的證據。At the reporting date we observe a signed message or a controlled transfer, evidenced throughout. Control of a key is not legal ownership — we turn that step into verifiable evidence.
餘額截止Period-end cutoff
定位財年截止的區塊高度,取當日歷史餘額;時區以客戶所在地結算(香港 UTC+8)。首階段涵蓋 BTC、ETH、持牌穩定幣。We pin the block height at the client’s year-end and pull the balance as it stood, settled in the client’s own timezone (UTC+8 for Hong Kong). BTC, ETH and licensed stablecoins in the first phase.
多簽與託管Multisig and custody
m-of-n 門檻自鏈上贖回腳本取證,不依賴客戶文件;交易所帳戶無私鑰,另走平台報表與提現測試。其餘部分的證據等級在底稿中明確標註。The m-of-n threshold is taken from the on-chain redeem script, not from client documents. Exchange accounts have no keys, so they go through platform records and a withdrawal test. The evidence grade of everything else is stated on the face of the paper.
質押、跨鏈與 LP 持倉Staked, in-transit and LP positions
質押中的幣、跨鏈在途的幣、LP 份額——這些在錢包餘額裡看不到,或看到的是憑證而不是本金。我們逐項定位其歸屬與計量基礎,並在底稿記明所依據的合約狀態與取數時點。Staked tokens, assets in transit between chains, LP positions — these either do not appear in a wallet balance at all, or appear as a receipt rather than the principal. We locate each one, set out where it sits and on what basis it is measured, and record the contract state and the point in time relied on.
對接現行規則Mapped to the rules in force
驗證與截止程序逐條對到現行已生效的規則：
· HKSA 500 證據可靠性層級(獨立取得 ＞ 第三方文件 ＞ 客戶自報)
· 金管局〈數字資產託管指引〉(2026-05-27) §11(m) 所有權證明測試、§21 鏈下與鏈上逐客戶對賬
· PN 831 穩定幣儲備(2026-05 發布、06 修訂)
· 《數字資產審計指南》(2026-07-06,非權威指南)Our verification and cutoff procedures map, line by line, to the rules actually in force:
· HKSA 500 evidence-reliability hierarchy (independently obtained > third-party document > client-prepared)
· HKMA guidance on digital-asset custody (27 May 2026) §11(m) proof-of-ownership test, §21 per-client reconciliation across off-chain and on-chain records
· PN 831 stablecoin reserves (issued May 2026, revised June)
· Audit Guide: Digital Assets (6 July 2026, non-authoritative)
· HKSA 500 證據可靠性層級(獨立取得 ＞ 第三方文件 ＞ 客戶自報)
· 金管局〈數字資產託管指引〉(2026-05-27) §11(m) 所有權證明測試、§21 鏈下與鏈上逐客戶對賬
· PN 831 穩定幣儲備(2026-05 發布、06 修訂)
· 《數字資產審計指南》(2026-07-06,非權威指南)Our verification and cutoff procedures map, line by line, to the rules actually in force:
· HKSA 500 evidence-reliability hierarchy (independently obtained > third-party document > client-prepared)
· HKMA guidance on digital-asset custody (27 May 2026) §11(m) proof-of-ownership test, §21 per-client reconciliation across off-chain and on-chain records
· PN 831 stablecoin reserves (issued May 2026, revised June)
· Audit Guide: Digital Assets (6 July 2026, non-authoritative)
另外兩件,可以單獨承接Two more, available on their own
上面六件是年結當期的證據包。這兩件分別在它之前與之後,不必成套。The six above are the year-end evidence pack. These two sit before it and after it, and need not come as a set.
接手前BEFORE ACCEPTANCE
可審性評估Auditability assessment
在決定接不接這個客戶之前,先知道這活能不能做、要多少工：幾個錢包、哪些鏈、有沒有質押與跨鏈、託管在誰手上、所有權證不證得出來。交付一份範圍備忘與報價依據——幾天,金額小,接不接都用得上。Before you decide whether to take the client on, find out whether the work can be done and what it will take: how many wallets, which chains, staking and bridging, who holds custody, whether ownership can be evidenced at all. You get a scoping memo and a basis for your fee — a few days, small money, and useful either way.
年結之後AFTER YEAR-END
成本基礎與處置損益台賬Cost-basis and disposal ledger
逐筆配對、FIFO 成本基礎、處置損益;內部劃轉與買賣分開(混在一起會虛增損益),手續費計入成本,空投與獎勵按取得時點定錨。這一層是機械活,止於計算——資本/營業的定性與計算表留給貴所。Lot-by-lot matching, FIFO cost basis, disposal gains and losses; internal transfers separated from trades (mixed together they inflate the result), fees carried into cost, airdrops and rewards anchored to the date received. This layer is mechanical and stops at the arithmetic — capital-versus-revenue and the computation stay with your firm.
交付與邊界What you get, and where we stop
年結證據包交付：完整性 · 餘額與截止 · 所有權驗證 · 多簽與託管替代程序 · 依據與限制頁,共五份,可入卷格式,帶抬頭、期間與編制／覆核欄。
邊界(以上全部適用)：我們不簽字、不接觸私鑰,不出審計意見。簽署與轉賬由客戶自行執行,我們只觀察與驗證;底稿交由所方覆核簽署。
資料：簽保密協議後開工,只接收該次業務所需的地址與流水,交付後按約定刪除,不留副本。The year-end pack: five papers — completeness, balance and cutoff, ownership verification, multisig and custody fallbacks, basis and limitations. All in filing format, with engagement header, period and preparer / reviewer sign-off.
Where we stop (all of the above): we do not sign and never touch private keys, and we issue no audit opinion. Signing and transfers are performed by the client; we observe and verify, and the papers go to your firm for review and signature.
Your data: work begins once an NDA is in place. We take only the addresses and transaction records that engagement needs, and delete them afterwards as agreed — no copies kept.
邊界(以上全部適用)：我們不簽字、不接觸私鑰,不出審計意見。簽署與轉賬由客戶自行執行,我們只觀察與驗證;底稿交由所方覆核簽署。
資料：簽保密協議後開工,只接收該次業務所需的地址與流水,交付後按約定刪除,不留副本。The year-end pack: five papers — completeness, balance and cutoff, ownership verification, multisig and custody fallbacks, basis and limitations. All in filing format, with engagement header, period and preparer / reviewer sign-off.
Where we stop (all of the above): we do not sign and never touch private keys, and we issue no audit opinion. Signing and transfers are performed by the client; we observe and verify, and the papers go to your firm for review and signature.
Your data: work begins once an NDA is in place. We take only the addresses and transaction records that engagement needs, and delete them afterwards as agreed — no copies kept.
以服務形態提供,按單計費。先看你手上的客戶,再定範圍——沒有要你買的軟件。Offered as a service, priced per engagement. Tell us the client, we scope it. Nothing to buy.