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Discuss an issue
Methodology

Methodology

Diagnostic first · design second · controlled implementation.

Diagnostic first · design second · controlled implementation

Each assignment is designed around the material issue, reliable source information and the client’s economic objective. Material conclusions are linked to identifiable evidence, documented assumptions, review responsibility and completion status.

Technical Competence & Review

The right expertise for the right issue.

Engagement roles are assigned according to subject-matter competence, relevant experience and required professional review.

Engagement Approach

Complex-issue engagement approach

Six controlled steps from defining the issue to closing the file.

  1. 01

    Define

    Define the issue, decision objective and scope.

  2. 02

    Establish

    Identify reliable source information, limitations and responsibilities.

  3. 03

    Reconcile

    Test consistency across systems, documents and counterparties.

  4. 04

    Quantify

    Measure material financial, tax, accounting or operational effects.

  5. 05

    Design

    Evaluate practical options and key trade-offs.

  6. 06

    Implement

    Support implementation, documentation, follow-up and completion.

Diagnostic First · Design Second · Controlled Implementation

Engagement Design Protocol

Advisory scope is tailored to each company’s structure and objectives

IPAS scopes the engagement around the material issue, source data and the client’s economic objectives.

01

Business objective

Growth & transaction readiness / Protection & succession

Remediation • due-diligence readiness • Family Holding • ownership restructuring

02

Corporate structure

Standalone business / Multi-entity group

Shared services • intercompany SLA • reconciliation • transfer-pricing framework

03

Delivery model

Direct Lead / Joint Engagement / Specialist Technical Support

Responsibilities and client-contact protocols agreed transparently in advance

Evidence Network

Integrated evidence framework

Traceable reconciliation from contract and shipment records to accounting, tax and transfer-pricing documentation.

  1. ContractOrders & terms
  2. ShipmentLogistics documents
  3. InvoiceCommercial & VAT
  4. CustomsDeclarations & HS codes
  5. PaymentBank cash flows
  6. AccountingLedgers & costing
  7. TaxCIT · VAT · FCT
  8. Transfer PricingSupporting documentation

No material conclusion is issued without sufficient evidence and a documented review record.

Risk-Controlled Advisory Toolkit

Evidence control underpins every complex advisory engagement

No material conclusion is released without sufficient supporting evidence.

Each material conclusion requires a data source, owner, documented review record and completion evidence. Significant / critical issues are referred for senior review before release or filing.

  1. 01Engagement AcceptanceKYC • conflict • scope
  2. 02Data Request RegisterSource • owner • due date
  3. 03Evidence RegisterVersion • source • support
  4. 04Exception RegisterIssue • warning sign • status
  5. 05Related-Party MapCounterparty • UBO • link
  6. 06Approval RecordReview • sign-off • release
  7. 07Working PapersAssumption • test • conclusion
  8. 08Completion EvidenceCompletion • residual risk
Advisory Risk Matrix

Risk severity determines approval level and senior review path

Risk severity determines review intensity, approval level and release criteria. Conclusions are released only within the bounds of available evidence.

LevelTypical issueGovernance response
RoutineDocumentation gap or immaterial reconciling itemTeam resolution + register update
ModerateTax / accounting exposure with a reasonable explanationManager review + documented treatment
SignificantTP / customs / restructuring complexity or inconsistent dataDirector approval + mitigation plan
CriticalFraud indicator / false document / AML / management override of controlsPause • refer to senior review • legal assessment
Engagement Models

Direct Lead · Joint Engagement · Specialist Technical Support

Where IPAS works with another professional firm, responsibilities and client-contact protocols are agreed transparently in advance.

Deliverable Design

Structured deliverables by engagement scope

Deliverables are defined at engagement scoping stage and linked to evidence ownership, review responsibility and release criteria.

01

Special Situations

Forensic • Remediation • Restructuring • Governance

  • Forensic Review Report
  • Fund Flow Map
  • Related-Party Map & Exception Register
  • Account-by-Account Remediation Schedule
  • Remediation Memo
  • Capital Reduction Assessment & Solvency Analysis
  • Governance Blueprint & Succession Roadmap
02

Transaction & Value

Valuation • TP • M&A / Financial Due Diligence

  • Valuation Report / Certificate (IAV)
  • Local File (TP documentation) • Benchmark Study • FAR
  • Transfer Pricing Documentation Memo
  • Financial Due Diligence Report
  • Quality of Earnings • Net Debt / Working Capital
  • Financial Model
03

Assurance & Compliance

Tax • Accounting • Audit • Customs

  • Tax Review Report & Tax Risk Register
  • Filing Pack & Reconciliation
  • Audit Report & Audited Financial Statements (IAV)
  • Management Letter
  • Customs Review & Finalization Readiness Report (TASC)
  • Inventory / BOM Reconciliation
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