About

A small audit practice for fintech operators who keep real books

Pine Current began in southern Taiwan when payment firms asked for control reviews that did not read like generic consulting slides. We stayed with that craft.

Colleagues reviewing documents in a bright meeting room

Origin

The firm’s early engagements sat with e-wallet and prepaid issuers around Kaohsiung and Tainan who needed settlement walkthroughs before board meetings. Those first letters were deliberately short: scope, samples, findings, residual risk. That format still governs our work.

We remain a human-delivered audit practice. Our subject is the fintech operator’s controls, files, and cut-offs — not a product catalogue.

People

Portrait of Audrey Hsu

Audrey Hsu

Engagement partner

Leads payment-control and investor diligence letters. Former internal audit lead at a licensed payment institution.

Portrait of Marcus Tan

Marcus Tan

Audit manager

Owns settlement reconciliation fieldwork and cut-off testing across issuer and acquiring books.

Portrait of Claire Wu

Claire Wu

Compliance fieldwork lead

Runs KYC sampling and licensing evidence stress-tests for pre-licence and expansion filings.

Working approach

We walk the process with the people who run it. Slide decks are context; tickets, journals, and customer files are evidence. Draft findings are discussed before the letter is final so surprises stay about substance, not tone.

Values in practice

  • Decline work we cannot staff with relevant payment or lending experience
  • Separate findings from advocacy — we do not sell remediation retainers as a condition of the letter
  • Keep Taiwan fieldwork central when records cannot leave the premises
  • Write for the board and the file, not for marketing reuse

Meet before you commit

A scoping call is unpaid and time-boxed. Bring the product map; we will say plainly whether we can help.

Request a scoping call