How a year is produced.
Behind the app there is a production line. A company's year moves through eight stations, from its records to the pack that goes out. Each station produces something you can hold, names who signs it, and says when you will be asked.
From the records to the final pack.
Each station has to hold before the next begins. A required item that is missing raises a request to the person who has it and holds the line; a useful one that is missing is noted as an open point, and the line goes on.
- 01
Accounting records
The year's bank statements, invoices and agreements become classified entries and a trial balance.
- What it produces
- A complete, classified set of accounting entries and the trial balance for the year, with a loan-interest working paper where there are loans.
- Whose act it is
- Prepared by Chrysos. No one signs at this station; the directors remain responsible for the records of their company.
- Where you are asked
- For the source records of the period, where any are missing. The request appears in the app with what is needed and why.
- 02
Financial statements
The statutory financial statements and their notes are drawn from one approved snapshot of the records.
- What it produces
- Statutory IFRS financial statements with their disclosures and notes, and the company's reporting profile.
- Whose act it is
- The directors approve and sign the financial statements. Where an audit applies, the independent licensed auditor signs the report in their own name.
- Where you are asked
- To read the draft statements with us and, as directors, to approve and sign them.
- 03
Evidence
Each material balance is linked to the document that supports it, or recorded as a gap.
- What it produces
- Evidence links from balances to documents, a record of every gap, and the Supporting Evidence Schedule.
- Whose act it is
- Prepared by Chrysos. Documents are filed, indexed and fingerprinted; whether the evidence suffices is the auditor's judgement, later.
- Where you are asked
- For the documents that fill a gap: a bank confirmation, an agreement, a valuation. Each request names the balance it supports.
- 04
Risk and procedures
The risks of the year are set down and the procedures that answer them are drafted against the figures.
- What it produces
- A draft risk register, the procedures that respond to each risk, drafted answers graded for quality, and the schedule of misstatements measured against materiality.
- Whose act it is
- The independent auditor, whose file it is. Chrysos prepares the preparer's side; a draft is recorded only by one authenticated act, and nothing the quality check failed is recorded at all.
- Where you are asked
- Only where an answer needs evidence that exists outside the dossier.
- 05
Working papers
The working-paper file is assembled and checked: every schedule ties, and nothing is marked clear without support.
- What it produces
- The working-paper file and the result of its verification.
- Whose act it is
- The auditor, when the file is theirs to sign. The check that it ties is automatic and leaves a record.
- Where you are asked
- Not at this station.
- 06
AML and due diligence
The due-diligence checklist, the source of wealth and funds, and the screening of every person are brought up to date.
- What it produces
- The completed due-diligence checklist, the source-of-wealth and source-of-funds review, and the screening evidence with its disposition.
- Whose act it is
- A person at Chrysos decides what the screening means and whether the relationship continues. Any report to an authority is a human act under the law, never a machine's.
- Where you are asked
- For identity documents that have expired, and for the documents behind a source of wealth or funds.
- 07
Binder
The deliverables are bound into one indexed binder, each exhibit welded to its page.
- What it produces
- The binder with its working-paper index, every cited exhibit joined to its PDF, and a receipt for the assembly.
- Whose act it is
- The person who sends it. The machine assembles the binder; it leaves Chrysos only when a person sends it.
- Where you are asked
- Not at this station.
- 08
Final pack
A readiness gate runs over the whole pack and reports what is ready and what still holds.
- What it produces
- The readiness report and the pack ready to go: the financial statements, the tax return, the annual return and the file behind them.
- Whose act it is
- George Schizas reviews the end result and authorises transmittal. The tax return and the annual return are filed by the professional appointed to file them.
- Where you are asked
- To confirm transmittal, and to sign what only a director can sign.
The auditor's appointment, the engagement letter, the directors' sign-off and the auditor's report come last and never hold the line. The whole year is prepared first, so the professionals who sign receive a finished file.
What machines do, and what people do.
Machines prepare, and they carry the year from one station to the next. They read the records, draft the statements, link the evidence, propose the risks and the answers, assemble the binder and run the readiness gate. The internal steps between stations, such as approving a snapshot of the records or issuing a document inside the dossier, run without a person waiting on them. What stays with people is everything that reaches outside Chrysos: sending, signing, publishing to you, filing with an authority, accepting or continuing a relationship, and any statement made to a third party in Chrysos's name.
Every act, by a machine or by a person, leaves a receipt that says what was done, by whom or by what, and under which authority. Machine work is attributed to the machine. No record names a person as having reviewed something they did not review.
Asked once, in the app, with the reason.
- 01
A required item
holds its station until it arrives. The request appears in the app with what is needed, why and by when, and shows as received the moment we have it.
- 02
A useful item
that is missing becomes an open point. The line goes on; the point stays visible to us and to you until it is closed.
- 03
What you have already supplied
is not asked for again, by us or by the professionals we coordinate. The dossier carries it forward to the next year.
What does not change.
Chrysos prepares, maintains and coordinates. It holds no client funds and performs no regulated act. Audit opinions, reserved legal acts and tax certification are given by independent licensed professionals in their own name, and you remain free to choose or change them.