Subscription billing financial audit
A full-period examination of how your billing application records charges, credits, renewals, and deferred revenue against signed customer terms.
Who this is for
Operators who sell recurring memberships, usage bundles, or multi-plan subscriptions and need an independent reading of what the billing application actually collected and recognized. Finance leads preparing for external audit, investor diligence, or a change of payment processor find this engagement especially useful.
Result you receive
A written findings pack covering the agreed period: unmatched charge events, cut-off exceptions, credit and proration samples, and a schedule of recommended adjustments in language your controller and external auditor can reuse.
Scope
Included
- Mapping of billing application charge events to the general ledger
- Sample testing of new subscriptions, renewals, cancellations, and plan changes
- Review of deferred revenue and unearned balances tied to prepaid terms
- Comparison of a sample of customer contracts to invoice and credit behaviour
- Closing meeting to walk through material findings
Excluded
- Legal advice on consumer contract wording
- Continuous bookkeeping or monthly close support
- Penetration testing or technical security assessment of the billing stack
How we work
- Scoping call — confirm period, entity, billing application exports available, and materiality thresholds.
- Access & samples — you provide read-only exports, contract samples, and processor settlement files.
- Fieldwork — we reconcile, sample, and document exceptions.
- Findings pack — draft shared for factual review, then final report and adjustment schedule.
Timeline & delivery
Most engagements run three to six weeks depending on subscriber volume and how cleanly exports can be produced. Work can be completed at our Phuket office with your team present for key sessions, or fully remote across Thailand with scheduled video walkthroughs.
Preparation
Have ready: chart of accounts mapping for subscription revenue, a list of plan SKUs active in the period, cancellation and refund policies, and contacts who can explain unusual credits.
Pricing basis
Quoted after scoping. Fees reflect period length, number of plans, and whether processor files need manual assembly. See the fees page for starting ranges.
Next step
Request this audit with your period under review and billing application name. We reply within two business days with a scoping outline.