Opening Balance & First-Year Audit Support

Changing auditors or commissioning a first statutory audit requires careful work on opening balances, prior-period adjustments, and the completeness of accounting policies. Coral Bay performs the additional procedures expected under auditing standards so the current-year opinion rests on a stable foundation.

We coordinate with the predecessor auditor where professional rules allow, request working-paper access, and document how prior equity and retained earnings were established. Ideal for companies preparing for bank refinancing, foreign investment, or formalisation after years of unaudited accounts.