The exclusions, stated before the conversation rather than during it
Every platform has a boundary. A boundary discovered inside the product reads as a gap; the same boundary written down with its reasoning reads as a decision. What follows is the second kind — each position dated, each with the reason it was taken, and each with what ships in its place.
Negative confirmation is not offered
A negative confirmation asks a counterparty to reply only if it disagrees. ISA 505 does not forbid the technique, but it forbids relying on it alone unless four conditions hold at once: a low assessed risk of material misstatement with controls tested and found to be operating, a large population of small and homogeneous balances, a very low expected exception rate, and no reason to believe recipients will disregard the request.
The engagements this licence is written for — Dutch mid-tier statutory audits, and Czech ones where that option is taken — are rarely populations of that shape, so the platform does not write an instrument whose valid conditions its own target engagements do not meet. It is a methodological position rather than a feature not yet reached, and a firm whose own methodology permits the technique should raise it in the licence conversation rather than assume this page settles it.
Position taken 3 September 2026.
Custodian and broker confirmations are outside the reference build
A positions confirmation returns many lines whose whole purpose is per-line matching against a holdings register, and the reconciliation model here holds one figure per confirmation. It is the most expensive instrument to build and it arises for funds and larger groups rather than for the statutory engagements this licence is written for.
What ships instead, today
The general instrument carries the letter, and the audit firm's own door files an answer that arrived outside the platform — by post, by fax, or by e-mail to a partner — with the route, the date received and the person who received it recorded. A custodian statement obtained by hand still lands in the file as attributable evidence.What would change the position
A real custodian statement from a firm running a real engagement. An instrument designed from an assumption about what such a document contains is the one thing worse than not having it, because a partner cannot tell the difference until a counterparty answers.
Position taken 3 September 2026.
Dutch and Czech copy is accepted as authored
Everything a counterparty or an audited company's director reads is written in Dutch, English and Czech, and the English is kept beside the local language in every artefact, so a clause read in either is the same clause. There has been no native-speaker legal review of the Dutch and Czech wording. A licensee who wants one should commission it — and the wording is fixed in place by the platform's own checks, so a review has a stable text to work against rather than a moving one.
Position taken 4 September 2026.
What the 8 instruments cover
Bank, Receivables, Payables, Legal, Bank relationship, Insurance, Leases, General — 4 of them put a figure in front of a counterparty, and 4 are answered in writing and carry no balance at all. Each is written from the accounting purpose it serves rather than from one balance form with the words changed, which is why the question differs even between the instruments that do carry a figure — the detail is on the responders page.
Position taken 3 September 2026.
Three things this site deliberately does not put a number on
Licence terms
Fees, term, escrow, dependency disclosure and the maintenance arrangement are settled in the licence conversation against the licensee's own requirements. No figure is published here, because a published figure that turns out to be conditional is worse than none.Service commitments
Availability and response undertakings belong in a signed agreement with the party that operates the deployment — and under this model that party is the audit firm, on its own infrastructure. Nothing on this site should be read as a service level.Response rates and customer names
The demonstration runs on synthetic data, so no response rate is quoted from it: a rate measured on invented counterparties is not evidence of anything. No customer is named on this site either. What a firm's own season measures is shown in the product, and is the firm's to read.
Ask about a boundary that matters to the engagement
If an instrument the practice needs is on the wrong side of the line above, that is the useful first conversation — it is the kind of requirement the customization stage of a licence exists for.