About
A Taichung practice built around lease contracts
SmartApp Integration exists to give finance teams a specialist pair of eyes on lease accounting—before the statutory audit cycle absorbs every remaining hour.
Origin
The practice grew out of repeated year-end fire drills in central Taiwan: lease notes rewritten in January because warehouse agreements and fleet addenda never entered the register. Controllers needed fieldwork that spoke the language of IFRS 16 without waiting for the full statutory team to arrive.
We settled in Wu-feng Village, Taichung Hsien—close enough to factories, logistics hubs, and regional HQs that on-site contract walks remain practical.
How we work
Engagements stay small and senior. The person who scopes your portfolio also reads the sample and drafts the findings memo. We coordinate with your statutory auditor when invited, but we do not replace the CPA firm’s opinion under the CPA Act of Taiwan.
Our vocabulary is the lease itself: commencement dates, incremental borrowing rates, practical expedients, modification accounting, and maturity tables. If a sentence could sit on any consulting brochure, we rewrite it until it names a contract clause or a ledger line.
Who we serve
Group controllers, reporting leads, and CFO offices at mid-sized Taiwanese companies with material property, equipment, or vehicle leases. Clients often arrive after a first-time IFRS 16 application, a acquisition that added a messy portfolio, or a disclosure comment letter that asked hard questions about completeness.
Values in practice
- Completeness before polish—find the missing contracts first.
- Documented judgment over informal consensus.
- Calendars that respect Taiwan closing seasons.
- Clear boundaries: we audit and advise on lease accounting; we do not sell software or run your lease desk day to day.