01
Period boundary maps
Translate storefront clocks, settlement batches, and recognition policies into a single cutoff diagram your team can defend.
2,180
practitioners who finished at least one cutoff lab
37
platform revenue patterns mapped in our library
11.4 hrs
median time to complete the first practice set
App Platforms
Financial auditing guidance for platform revenue cutoff testing — taught as fieldwork, not slide decks.
Flagship program
Platform Revenue Cutoff Testing
Walk through shipping, storefront, and in-app purchase cutoffs with workpaper templates that survive partner review. Built for teams auditing marketplace and subscription platforms from Korea and across APAC.
Six modules · sample selections · exception write-ups · instructor office hours
View syllabusWhy teams enroll
Cutoff work that holds up when the period closes
We focus on the messy edges of platform ledgers — deferred bundles, delayed settlement files, and timezone cut lines — so your testing narrative stays coherent.
02
Selection that mirrors risk
Practice stratified picks around high-velocity SKUs and late-day spikes instead of flat random samples that miss concentration.
03
Exception language
Draft findings that distinguish timing slips from control design gaps without overstating severity for partner review.
From the floor
What recent learners said
The settlement-file walkthrough in Module 3 finally matched how our marketplace client actually closes days. I still wish the Korean translation pack covered more glossary terms, but the English labs were precise enough to reuse.
Used the cutoff diagram template on an in-app purchase engagement the same week. Clearer than our prior checklist.
Field notes
Recent writing on cutoff practice
Short pieces from instructors and guest reviewers — no filler explainers.
Period-end cutoff procedures that survive review
A compact sequence for aligning shipping logs with recognition policies before samples lock.
Deferred revenue on platform apps
Where subscription bundles create false comfort around cut dates.
Sampling methods for transaction testing
When monetary unit sampling underweights late-day storefront spikes.
Bring cutoff discipline to your next close
Compare learning paths or ask about team seats for Korean engagement offices.