Timing Infrastructure Audit Planning Around the Taiwan Fiscal Calendar

Most enterprise finance teams we meet close the calendar year in December and face statutory auditors in the first quarter. Infrastructure spend audit planning that starts in February competes with close adjustments and rarely gets clean extracts.

Prefer October–November for planning workshops

Ledger extracts from the first three quarters are stable enough to design categories, and facilities managers still have bandwidth before year-end shutdowns. You can refresh the population in January without redesigning the whole plan.

Protect two weeks after Chinese New Year

Staffing gaps and delayed vendor invoices distort early-year extracts. If your year-end falls near the holiday, note the distortion in the planning memo rather than forcing an artificial clean cut.

Coordinate with the statutory timeline

Share the planning memo outline with your external auditors early. They may rely on your sampling design for certain facilities procedures; late surprises create duplicate work for your AP team.