Preparing Reserve Documentation Before Your Accountant's Year-End Call

External accountants typically request digital-asset schedules in November or December. Trustees who wait until the request arrives often spend weeks reconstructing records that could have been maintained incrementally.

Six weeks before year-end

1. List every offline wallet address associated with reserve holdings.
2. Confirm physical locations of all hardware devices.
3. Identify signatories and note any role changes during the year.
4. Request current book entries for digital-asset accounts from your accountant.

Four weeks before

5. Verify on-chain balances for each listed wallet.
6. Document any transfers between cold and operational wallets during the year.
7. Note wallets that were retired or replaced.

Two weeks before

8. Prepare a reconciliation draft linking balances to book lines.
9. Flag items requiring accountant clarification.
10. Schedule verification session if engaging professional documentation support.

When to engage professional help

If steps 1–4 reveal gaps—missing devices, undated balances, or no custody register—consider Documentation Setup before attempting a full audit. If records exist but need formal review, a Reserve Log Audit may suffice.

Response times

We schedule intake calls within two business days during audit season. Urgent requests flagged in your contact message receive same-day review when capacity permits.