Case: Human control in financial statement preparation
At Bilanx Accountants & Advies, preparing financial statements is a collaborative process that combines efficiency with professional judgement.
Through FairChain Workforce, Mercy, a CPA-registered accountant, supports the team with the preparatory work for annual accounts compliations, working closely with assistant accountants and senior accountants.
How human control adds value in practice
Mercy works on a wide range of client administrations.
Each file is different, and that is exactly why human control remains essential, even in well-structured accounting environments.
Some clients maintain their own bookkeeping.
Others rely fully on Bilanx.
Whenever Mercy starts working on a new administration, she follows a careful and structured approach:
- She performs initial checks and validations to ensure the data is complete and consistent
- Reviews whether postings align with the firm’s standards
- And prepares the file for the year-end process
She then guides the administration through the full preparation workflow in CaseWare and ADV+, ensuring that all documentation is complete, aligned and ready for review.
Strengthening capacity without losing quality
By integrating Mercy into their team, Bilanx was able to:
- Increase capacity during peak periods
- Take on more clients without adding pressure to senior staff
- And shift preparatory work that is traditionally done by AA-level staff to a CPA-registered professional
This allows partners and managers to focus on final review and client advisory, while maintaining full control over quality and accountability.
The result
Bilanx benefits from:
- A scalable model for year-end work
- Consistent quality in financial statement preparation
- Strong collaboration between local and remote team members
- And a reliable human control layer in every file
This case shows that even in highly structured year-end processes, people remain essential.
Technology supports the workflow.
Professionals safeguard the outcome.