Audit and assurance
Audit timetable and assurance gap register.
This page states the public audit path without representing generated records as audited financial statements.
Current status
No external audit opinion is published.
The current public record contains generated transparency pages and machine-readable data. It does not contain audited financial statements, an auditor opinion, reserve assurance, or complete proof-quorum evidence.
- Reserve capacity: $0 in current public reserve API.
- Proof quorum: live API 0 / 3. Not passed.
- Triple-state: live API not aligned with one break.
Milestones
Audit completion path
| Milestone | Status | Completion evidence |
|---|---|---|
| Accounting basis and policy package | Draft / support references exist | Published accounting policy and management approval |
| Opening statement of financial position | Pending audited package | Statement, notes and management representation |
| Reserve and custody evidence | Incomplete | Custodian statements, appraisal, encumbrance analysis, reconciliation |
| GRU reserve proof quorum | Not passed | Minimum 3 independent proof points passed within freshness SLA and reflected in the live public API |
| External auditor / assurance engagement | Not published | Engagement letter or public appointment record |
| Independent audit report | Not published | Signed auditor report and final statements |
| Publication and checksum record | Ready as a site process | Signed publication package and checksum manifest |
Public notice
Audit backlog notice
Open the audit backlog notice for the current statement, custody and assurance gaps.