Ledger Process

How we work with your reserves

Every engagement follows a documented process designed to produce accountant-ready records without disrupting your daily operations. The steps below reflect our standard Reserve Ledger Audit pathway; custody mapping and controls documentation follow shortened versions of the same structure.

Intake call (30 minutes)

We ask about wallet count, device types, ledger format (spreadsheet, accounting export, handwritten), last reconciliation date, and upcoming audit or tax deadlines. You receive a scoped quote within two business days. No obligation to proceed.

Engagement confirmation and deposit

Upon quote acceptance, we schedule session dates and request a 50% deposit. We send a pre-session checklist: which devices to bring, which ledger files to prepare, and which team members should attend the inventory day.

Day one — custody inventory

At our Bundang office or your premises, we catalogue every hardware wallet, paper backup, and multisig participant. Each device receives an internal reference code linked to ledger rows. Physical storage locations and key holder names are recorded. Devices are verified in person; we do not request seed phrases.

Day two — reconciliation and controls review

We compare on-chain balances for mapped addresses against ledger entries at a fixed cut-off timestamp. Variances are investigated and documented. We review withdrawal approval practices, backup verification schedules, and separation of duties between key holders.

Findings report delivery

Within five business days, you receive the written report: wallet inventory table, reconciliation summary, control gaps ranked by severity, and remediation recommendations. A follow-up call within 30 days reviews your progress on remediation items.

What to prepare before day one

All hardware wallets (charged, accessible)
List of paper backup locations (not the seed words themselves)
Current ledger file or accounting export showing bitcoin line items
Names of everyone who has accessed wallets in the past 12 months

Session locations

Primary sessions take place at Office 12, 48 Placeholder-gil, Bundang-gu, Seongnam 00000. Greater Seoul on-site visits are available for audit engagements. Remote clients may arrange video-assisted sessions with adjusted scope.

Ongoing support

After the initial audit, many clients enrol in monthly reconciliation sessions or schedule annual re-audits. Controls documentation can be commissioned independently or as part of a full audit engagement.

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