C
LedgerWorks.
Engagement Tracker · v4.2
Live · Q4 FY26 · WP Server NA-2
GC
G. Chimion
SR-MGR · 04417
Audit & Assurance / Region NE-2 / Period FY26 Q4 / SOX 404 · ICFR · COSO 2013 / PCAOB AS 2201 / --:-- ET
Active engagements
0
vs prior period +4 · portfolio
Tasks at risk
0
7 overdue · +5 WoW
Hours logged · WTD
0hrs
budget util. 71% · on plan
On-time delivery
0%
12-wk rolling · +1.8 pp
Filter

Engagement portfolio

9 of 9 shown · sorted by health
ENG-2604-014
SOX 404

Continental Bancorp — Q4 ICFR Audit

RS
EW
R. Sterling · Partner · E. Wozniak · Manager
At risk 3 SoD flags
62% complete · 142 / 228 tasks 17d to wrap
Last activity 14 min ago WP-NA2 / 04.014
ENG-2604-021
Crypto Custody

Apex Crypto Trust — Custody & Wallet Controls Review

MD
JT
M. Delacroix · Partner · J. Tanaka · Sr. Mgr
On track SOC 2 Type II
78% · 96 / 123 9d to draft
Last activity 2 hr ago WP-NA2 / 04.021
ENG-2604-009
AML Audit

North Atlantic Bank — BSA/AML Program Examination

PH
LF
P. Halliday · Partner · L. Fernandez · Mgr
Off track 2 overdue
34% · 58 / 171 4d overdue
Last activity 38 min ago WP-NA2 / 04.009
ENG-2604-033
IPO Readiness

Vertex Holdings — S-1 Readiness & Comfort Letter

CN
RH
C. Nakamura · Partner · R. Hoffman · Sr. Mgr
On track PCAOB AS 6101
48% · 72 / 150 42d to file
Last activity 1 hr ago WP-NA2 / 04.033
ENG-2604-018
M&A DD

Project Beacon — Acquirer / Target Integration DD

SB
KR
S. Bellamy · Partner · K. Ravi · Mgr
At risk NDA · CONFL
71% · 88 / 124 11d to sign
Last activity 22 min ago WP-NA2 / 04.018
ENG-2604-027
ESG Audit

Helios Energy — CSRD & SEC Climate Disclosure

AO
MV
A. Okonkwo · Partner · M. Vidal · Mgr
On track ISSB S2
55% · 63 / 114 28d to draft
Last activity 4 hr ago WP-NA2 / 04.027
ENG-2604-006
Reg Exam

Cascadia Trust — OCC Heightened Standards Exam

RS
DC
R. Sterling · Partner · D. Costa · Sr. Mgr
At risk 12 CFR 30
41% · 49 / 119 19d to MRA
Last activity 53 min ago WP-NA2 / 04.006
ENG-2603-091
FS Audit

Beaufort Mutual — FY25 Financial Statement Audit

JM
TP
J. Marchetti · Partner · T. Park · Mgr
Completed Opinion issued
100% · 211 / 211 Closed Apr 09
Last activity 15 days ago WP-NA2 / 03.091
ENG-2604-040
SOX 404

Vanguard Industries — IT General Controls Walkthrough

EW
SC
E. Wozniak · Mgr · S. Choi · Sr. Assoc.
On track ITGC · COBIT
23% · 26 / 113 34d to test
Last activity 11 min ago WP-NA2 / 04.040
Portfolio  /  ENG-2604-014  /  SOX 404 — ICFR

Continental Bancorp — Q4 ICFR Audit

Integrated audit of internal controls over financial reporting for FY26 Q4 close cycle. Scoped under PCAOB AS 2201 with reliance strategy on IT general controls per COSO 2013. Walkthroughs complete for revenue, treasury, and loan-loss provisioning. Three SoD conflicts surfaced last cycle, remediated by reassigning preparer/reviewer per RULE-SOD-04.

Partner
R. Sterling 04188 · NY
Manager
E. Wozniak 04412 · NY
Period
FY26 Q4 Oct 01 – Dec 31
Reporting due
May 11, 2026 17 days
To do
3 · 36h
T-1147
C-2.4
Sample selection — revenue cut-off, top-10 customer contracts
WP-REV.04
SC
S. Choi
Apr 26
0/ 6.0h
est. 6.0h
T-1149
ITGC-09
Walkthrough memo — change-mgmt for SAP S/4 prod environment
DK
D. Khan
Apr 28
0/ 12.0h
est. 12.0h
T-1153
KAM
Draft KAM language — loan-loss CECL judgment area
EW
E. Wozniak
May 02
0/ 18.0h
est. 18.0h
In progress
3 · 42h
T-1132
SoD C-1.7
Test of design — segregation between AP voucher prep and approval
WP-AP.07
SC
S. Choi
Apr 22 · -2d
9.5/ 8.0h
est. 8.0h
T-1138
ITGC-04
Population test — privileged access reviews, Q4 quarterly cycle
DK
D. Khan
Apr 25
6.0/ 14.0h
est. 14.0h
T-1141
blocked C-3.1
Treasury reconciliation — derivative MTM tie-out vs. Numerix
MR
M. Reyes
Apr 24
4.0/ 20.0h
awaiting client PBC
In review
3 · 28h
T-1118
SoD
Reviewer note — control C-2.1 attributes & sample sufficiency
EW
E. Wozniak
Apr 23
3.0/ 4.0h
w/ Partner
T-1121
C-4.6
Control deficiency memo — vendor master change controls
RS
R. Sterling
Apr 24
5.0/ 6.0h
EQR pending
T-1126
MGMT-LTR
Management letter draft — Section II observations Q4
EW
E. Wozniak
Apr 25
14.0/ 18.0h
in progress
Completed
3 · 46h
T-1099
PLAN
Risk assessment — fraud risk factors & entity-level mapping
SC
S. Choi
Apr 12
16.0/ 16.0h
approved
T-1104
C-5.2
Walkthrough — month-end close & journal-entry approval
DK
D. Khan
Apr 16
12.0/ 14.0h
approved
T-1112
ITGC-02
Logical access provisioning — sample of 25 user grants
MR
M. Reyes
Apr 18
16.0/ 16.0h
approved

Segregation of duties 3 conflicts

RULE-SOD-04 · COSO PC.4
PREPARER · REVIEWER conflict — same actor
T-1132 — AP voucher prep and approval both assigned to S. Choi.
Suggested reviewer: E. Wozniak (Mgr) · independence verified · 04412
REVIEWER · APPROVER conflict — partner concurrence required
T-1118 — Reviewer note & final approval routed to E. Wozniak.
Route partner approval to: R. Sterling · 04188 · EQR eligible
ITGC privileged-access conflict — auditor on grants list
T-1138 — Tester D. Khan appears in Q3 privileged-access population sample.
Substitute tester: M. Reyes · 04501 · no client-system grants

Audit trail

Immutable · WORM · 14-min latency to QC
14:42:11 ET2026-04-24
SoD flag SYS-ENGINE/04 Conflict raised on T-1132 — preparer and approver match. [RULE-SOD-04]
14:38:04 ET2026-04-24
Status EW · 04412 Moved T-1126 to In review · est. 18h, actual 14h.
14:21:55 ET2026-04-24
Assign EW · 04412 Assigned T-1153 (KAM draft) to self · partner concurrence required by May 02.
14:09:32 ET2026-04-24
Approve RS · 04188 Partner approval issued on T-1099 — risk assessment memo, fraud factors. [AS 2110.59]
13:51:08 ET2026-04-24
Review EW · 04412 Reviewer note added to T-1118 — sample of 25 sufficient per PCAOB AS 2315; recommend deeper test of design.
13:14:42 ET2026-04-24
Status SC · 04701 Moved T-1132 to In progress · 9.5h logged · marked overdue (-2d).
12:48:19 ET2026-04-24
Block MR · 04501 T-1141 blocked — awaiting client PBC: derivative MTM Numerix tie-out file.
11:32:00 ET2026-04-24
Create EW · 04412 Created T-1153 (KAM draft, CECL) under workstream Reporting.
10:02:14 ET2026-04-24
Assign EW · 04412 Assigned T-1147 (revenue cut-off sampling) to S. Choi · 6.0h budget.
09:41:29 ET2026-04-24
Status DK · 04388 Moved T-1138 to In progress · started at 6.0h logged.
17:08:51 ET2026-04-23
Approve RS · 04188 Partner sign-off on walkthrough memo T-1104 — month-end close cycle.
16:22:03 ET2026-04-23
SoD flag SYS-ENGINE/04 Resolved on T-1117 — reviewer reassigned per RULE-SOD-04.

Engagement calendar · 4-week timeline

Apr 20 – May 17 · FY26 Q4 close window
Engagement
Week 17Apr 20–26
Week 18Apr 27–May 03
Week 19May 04–10
Week 20May 11–17
Continental Bancorp
ENG-2604-014 · SOX 404
ENG-014Q4 ICFR Audit · 62%
Apex Crypto Trust
ENG-2604-021 · SOC 2 II
ENG-021Custody · Wallet Controls
North Atlantic Bank
ENG-2604-009 · BSA/AML
ENG-009BSA/AML Exam · -4d
Vertex Holdings
ENG-2604-033 · S-1 Comfort
ENG-033S-1 Readiness & Comfort
Project Beacon
ENG-2604-018 · M&A DD
ENG-018Acquirer / Target DD
Helios Energy
ENG-2604-027 · ESG / CSRD
ENG-027CSRD & SEC Climate Disclosure
Cascadia Trust
ENG-2604-006 · OCC Exam
ENG-006OCC Heightened Standards
Vanguard Industries
ENG-2604-040 · ITGC
ENG-040ITGC Walkthrough — COBIT
Beaufort Mutual
ENG-2603-091 · FS Audit
CLOSED
On track At risk Off track Closed Kickoff Draft report Final delivery

Partner availability · 4-week stripe

R. Sterling 04188 · NY
M. Delacroix 04701 · SF
P. Halliday 03991 · NY
C. Nakamura 04102 · NY
A. Okonkwo 04344 · DC
Full Partial Low Out / EQR-only

People & staffing

14 consultants · region NE-2 · FY26 Q4
Name Role Utilization (FY26 Q4) Active engagements Available from Specialty
R. Sterling04188 · NY
 Partner
88%
ENG-014ENG-006
 May 12 SOX · ICFR
M. Delacroix04701 · SF
 Partner
72%
ENG-021
 May 04 SOC · Crypto
P. Halliday03991 · NY
 Partner
104%
ENG-009ENG-006
 May 13 BSA / AML
C. Nakamura04102 · NY
 Partner
65%
ENG-033
 Jun 06 IPO · S-1
J. Tanaka04822 · SF
 Sr. Manager
92%
ENG-021ENG-040
 May 04 SOC 2 · TSC
R. Hoffman04388 · NY
 Sr. Manager
78%
ENG-033
 Jun 06 IPO · MD&A
D. Costa04477 · NY
 Sr. Manager
108%
ENG-006ENG-014ENG-040
 May 13 Reg · OCC
E. Wozniak04412 · NY
 Manager
96%
ENG-014ENG-040
 May 12 SOX · ICFR
L. Fernandez04503 · NY
 Manager
112%
ENG-009
 May 13 BSA / AML
K. Ravi04561 · NY
 Manager
74%
ENG-018
 May 03 M&A · DD
M. Vidal04612 · DC
 Manager
54%
ENG-027
 Apr 28 ESG · CSRD
A. Patel04611 · SF
 Sr. Associate
91%
ENG-021
 May 04 SOC · ITGC
S. Choi04701 · NY
 Sr. Associate
97%
ENG-014ENG-040
 May 12 SOX · Sampling
D. Khan04388 · NY
 Sr. Associate
82%
ENG-014
 May 12 ITGC · COBIT
M. Reyes04501 · NY
 Associate
48%
ENG-014
 Apr 26 Treasury
A. Boyle04722 · NY
 Associate
79%
ENG-009
 May 13 AML · TM
N. Volkov04922 · NY
 Associate
69%
ENG-033
 Jun 06 IPO · Tick-tie

Cross-engagement risks

9 active items · RULE-SOD-04 + AS 1220 independence
Risk ID Engagement Type Severity Description Owner Action
R-1132 ENG-014 SoD High AP voucher prep & approval both routed to S. Choi · T-1132 E. Wozniak Mgr · 04412 Reassign
R-1118 ENG-014 SoD Med Reviewer & approver both routed to E. Wozniak · T-1118 R. Sterling Partner · 04188 Route to Partner
R-1138 ENG-014 SoD High Tester D. Khan in Q3 privileged-access population sample M. Reyes Assoc · 04501 Substitute
R-3128 ENG-009 Independence High Tester A. Boyle prior FY on North Atlantic Bank TM model team L. Fernandez Mgr · 04503 Reassign tester
R-3122 ENG-009 Schedule High CDD walkthrough -7d · client PBC delayed (T-3122) P. Halliday Partner · 03991 Escalate to BSA Officer
R-1141 ENG-014 Schedule Med Treasury reconciliation blocked · awaiting Numerix tie-out M. Reyes Assoc · 04501 Chase PBC
R-2244 ENG-021 Resource Med A. Patel at 91% utilization · HSM access population test risk J. Tanaka Sr. Mgr · 04822 Add 0.5 FTE
R-006-A ENG-006 Resource High D. Costa at 108% across ENG-006/014/040 — over-allocated R. Sterling Partner · 04188 Rebalance Sr. Mgr
R-018-N ENG-018 Independence Med NDA · Atlas conflict-of-interest review pending — partner concurrence S. Bellamy Partner · 04211 EQR sign-off
R-040-S ENG-040 Schedule Low ITGC walkthrough delayed 2d — vendor onsite calendar conflict E. Wozniak Mgr · 04412 Reschedule

Risks by type · Q4 portfolio

SoD
3
Independence
2
Schedule
3
Resource
2
Severity mix
5 High
4 Med
1 Low

Open SoD conflicts · live

3 conflicts across ENG-014 (Continental · ICFR) and ENG-009 (North Atlantic Bank · BSA/AML). Resolution SLA per RULE-SOD-04 is 2 business days.

Deliverables in flight

8 reports · click row to expand TOC
Report
Partner
Last edit
Status
Due
Continental Bancorp — ICFR Audit OpinionENG-2604-014 · PCAOB AS 2201
R. SterlingPartner · 04188
2h ago
E. Wozniak
Manager Review
May 11
›
Table of Contents · Continental ICFR opinion
  1. Auditor's report — unqualified, ICFR effective p. 1
  2. Management assertion & scope p. 3
  3. Significant accounts & disclosures p. 6
  4. Walkthrough memos — revenue, treasury, CECL p. 14
  5. Test of design & operating effectiveness p. 28
  6. Identified deficiencies — 1 SD, 0 MW p. 42
  7. KAM — loan-loss CECL judgment p. 47
  8. Management letter (Section II) p. 53
Apex Crypto Trust — SOC 2 Type II ReportENG-2604-021 · AICPA TSC 2017
M. DelacroixPartner · 04701
14m ago
J. Tanaka
Drafting
May 03
›
Table of Contents · Apex Crypto Trust SOC 2 II
  1. Service auditor's report p. 1
  2. Management assertion p. 4
  3. System description — custody & wallet ops p. 7
  4. Trust services criteria — Security, Availability, Confidentiality p. 19
  5. Testing matrix — 84 controls p. 32
  6. Section IV exceptions — 2 minor, 0 qualifying p. 71
  7. Complementary user entity controls p. 79
North Atlantic Bank — BSA/AML Examination ReportENG-2604-009 · FFIEC BSA/AML Manual
P. HallidayPartner · 03991
5h ago
L. Fernandez
Drafting
May 09
›
Table of Contents · North Atlantic Bank BSA/AML exam
  1. Executive summary & rating p. 1
  2. Risk-based program review p. 5
  3. KYC/CDD walkthroughs p. 12
  4. Transaction monitoring & model validation p. 24
  5. OFAC screening test results p. 37
  6. SAR governance & CTR filings p. 44
  7. MRBA candidates — 2 high, 3 med p. 56
Vertex Holdings — Comfort Letter (S-1)ENG-2604-033 · SAS 122 / AS 6101
C. NakamuraPartner · 04102
1d ago
R. Hoffman
Drafting
Jun 01
›
Table of Contents · Vertex comfort letter
  1. Independence representation p. 1
  2. Procedures — selected financial data table p. 3
  3. Pro forma capitalization comfort p. 6
  4. Subsequent events review p. 9
  5. Negative assurance — interim periods p. 12
Helios Energy — CSRD Disclosure MemoENG-2604-027 · ISSB S2 / CSRD
A. OkonkwoPartner · 04344
3h ago
M. Vidal
Partner Review
May 14
›
Table of Contents · Helios CSRD memo
  1. Scope & reporting boundary p. 1
  2. Double materiality assessment p. 4
  3. Climate-related disclosures (E1) p. 11
  4. Scope 1/2/3 emissions assurance p. 18
  5. SEC climate rule reconciliation p. 26
Cascadia Trust — OCC MRA ResponseENG-2604-006 · 12 CFR 30 Heightened Std.
R. SterlingPartner · 04188
42m ago
D. Costa
Partner Review
May 06
›
Table of Contents · Cascadia MRA response
  1. Background — OCC examination findings p. 1
  2. Remediation plan — risk governance p. 4
  3. Three-lines-of-defense maturity p. 9
  4. Board reporting cadence & KRIs p. 14
  5. Validation testing approach p. 18
Project Beacon — DD Findings MemoENG-2604-018 · Acquirer / Target Integration
S. BellamyPartner · 04211
22m ago
K. Ravi
Manager Review
May 02
›
Table of Contents · Project Beacon DD findings
  1. Quality of earnings adjustments p. 1
  2. Working capital normalization p. 6
  3. Carve-out cost allocations p. 11
  4. Tax structure & carryforwards p. 17
  5. Day-1 readiness — controls inventory p. 22
Beaufort Mutual — FY25 Auditor's ReportENG-2603-091 · ISSUED
J. MarchettiPartner · 04055
15d ago
T. Park
Issued
Apr 09
›
Table of Contents · Beaufort FY25 audit
  1. Independent auditor's report p. 1
  2. Opinion — unqualified, no MW p. 2
  3. Critical Audit Matters — 2 KAMs p. 5
  4. Management letter — Section II p. 11
  5. WORM-locked · WP archived per AS 1215 p. ARC

Audit log · cross-engagement

128 events · WORM · SHA-256 chained · click filter to scope
Event type
14:42:11 ET2026-04-24
SYS-ENG/04
SoD flag ENG-014 Conflict raised on T-1132 — preparer/approver match.
signed-bySHA256: 7c2d…92ab
14:38:04 ET2026-04-24
EW · 04412
Status ENG-014 Moved T-1126 to In review · est. 18h, actual 14h.
signed-bySHA256: 4f81…d3a7
13:55:02 ET2026-04-24
JT · 04822
Review ENG-021 Reviewer note added to T-2258 — anomaly detection coverage adequate per TSC CC7.2.
signed-bySHA256: 1aa9…f04e
14:21:55 ET2026-04-24
EW · 04412
Assign ENG-014 Assigned T-1153 (KAM draft) to self · partner concurrence required by May 02.
signed-bySHA256: 9e02…7c11
14:09:32 ET2026-04-24
RS · 04188
Approve ENG-014 Partner approval on T-1099 — risk assessment memo, fraud factors. [AS 2110.59]
signed-bySHA256: 5bd4…e832
13:08:21 ET2026-04-24
LF · 04503
Block ENG-009 T-3122 blocked — high-risk CDD population PBC delayed by client.
signed-bySHA256: 0c6f…91ba
12:55:18 ET2026-04-24
NV · 04922
Status ENG-033 Moved T-4025 to In progress · S-1 selected financial data tick-and-tie.
signed-bySHA256: 8a17…2dd0
12:14:58 ET2026-04-24
MD · 04701
Approve ENG-021 Partner approval — T-2270 wallet recovery drill passes TSC A1.2.
signed-bySHA256: 3210…fe9c
11:42:55 ET2026-04-24
SYS-ENG/04
SoD flag ENG-009 Conflict raised on T-3128 — tester previously on TM model owner team.
signed-bySHA256: 6ea3…81dc
11:32:00 ET2026-04-24
EW · 04412
Create ENG-014 Created T-1153 (KAM draft, CECL) under workstream Reporting.
signed-bySHA256: c9d5…471e
10:42:09 ET2026-04-24
RH · 04388
Review ENG-033 Reviewer note on T-4040 — SOX 404 readiness gap log circulated to Audit Committee.
signed-bySHA256: 7740…2bb1
10:02:14 ET2026-04-24
EW · 04412
Assign ENG-014 Assigned T-1147 (revenue cut-off sampling) to S. Choi · 6.0h budget.
signed-bySHA256: bd91…0e44
09:41:29 ET2026-04-24
DK · 04388
Status ENG-014 Moved T-1138 to In progress · started at 6.0h logged.
signed-bySHA256: f08a…1c33
17:08:51 ET2026-04-23
RS · 04188
Approve ENG-014 Partner sign-off on walkthrough memo T-1104 — month-end close cycle.
signed-bySHA256: 2c00…9a76
16:22:03 ET2026-04-23
SYS-ENG/04
SoD resolve ENG-014 Resolved on T-1117 — reviewer reassigned per RULE-SOD-04.
signed-bySHA256: 4587…e2a1