Journal
Timing the Board Pack Before Taiwan Sittings
A practical calendar for document receipt, finance-committee review, and final binding when meetings cluster after period close.
Taiwan board calendars often tighten after period close. A workable sequence for an independent Board Reporting Audit Summary starts with document receipt at least eight to twelve working days before the sitting, with a finance-committee review slotted two to three days after the first draft.
Day 0–1: intake on agenda structure and prior open items. Day 2–5: working-paper and schedule review. Day 6–7: draft summary to the finance contact. Day 8–9: one revision cycle. Day 10+: final pages for binding.
Compressed cycles are possible when the management pack is already orderly and prior findings are few. They are not possible when trial-balance extracts arrive the evening before the committee. Name that constraint early; late honesty beats a thin summary that lands after the papers are printed.