01
Controlled inputs
Source data, validation results, exceptions, and approved snapshots are traceable before calculation begins.
ECL Square governance readiness
How defensible is your ECL process?
Establish where governance is strong, where evidence breaks down, and which practical improvements will make the next ECL close easier to review.
Practical diagnostic and resources. No software evaluation required.
A useful operating definition
Review-ready means the evidence survives beyond the spreadsheet.
A defensible ECL process connects calculations to ownership, judgement, review, and approval. These four dimensions create a practical basis for deciding what to improve first.
02
Explainable judgement
SICR rules, scenario weights, model assumptions, and overlays remain attached to owners, rationale, and evidence.
03
Visible review
Challenge, remediation, approval status, and unresolved matters are visible without reconstructing an email trail.
04
Defensible reporting
Movements, disclosures, and committee materials reconcile to the governed run and its decision history.
Choose your next step
Start with the format that matches your immediate question.
Diagnose
Score governance maturity
Use the 14-question assessment to establish a common starting point across finance, risk, modelling, controls, and audit.
Take the assessmentPressure-test
Review 25 control weaknesses
Use the practical checklist to turn reviewer questions into a prioritised remediation conversation.
Get the checklistSee the workflow
Watch the platform walkthrough
See how governed data, staging, overlays, approvals, movements, and disclosure evidence fit together.
Watch the walkthroughDiscuss
Join an ECL readiness clinic
Register your interest in a focused practitioner session on governance gaps, reviewer evidence, and practical next steps.
Register interestWorking resources
Turn the score into a structured review conversation.
Each resource is designed to support a different part of the internal case: control remediation, platform readiness, or committee evidence.
PDF checklist
25 Control Weaknesses That Make ECL Hard to Defend
A practical checklist for identifying gaps in ECL ownership, approvals, evidence, data controls, overlays, and committee review.
Get the checklistPDF scorecard
Is Your ECL Process Ready to Move Beyond Spreadsheets?
A scoring tool for assessing spreadsheet dependency across data intake, SICR, model assumptions, overlays, controls, and reporting packs.
Get the scorecardPDF pack outline
Sample ECL Review Pack
A sample pack outline for presenting ECL movement, staging, assumptions, overlays, controls, and open reviewer matters to management committees.
Get the sample packECL Square readiness clinic
Register interest in the next practitioner session.
Share the operating issue that is most difficult to defend. The session will focus on practical governance patterns across evidence, review, approvals, movement analysis, and disclosure readiness.
- Designed for finance, risk, modelling, controls, and audit stakeholders
- Focused on operating evidence rather than abstract policy summaries
- Registration interest is saved for relevant session and follow-up information
Questions
Before you begin.
Who is the ECL governance readiness campaign for?
It is designed for finance, risk, modelling, controllership, internal audit, and transformation teams responsible for an Ind AS 109 or IFRS 9 ECL process.
Do I need to be evaluating new software?
No. The assessment and resources can be used to improve an existing spreadsheet-led, internally built, or vendor-supported ECL process.
What happens after I register interest in a readiness clinic?
ECL Square will use the context you provide to share the most relevant session information or arrange a focused follow-up. You can opt out of marketing contact at any time.
Is the maturity score an audit opinion?
No. It is a practical diagnostic for prioritisation and discussion, not an audit, accounting, tax, or legal opinion.
Prefer a focused one-to-one discussion?
Share the ECL journey that needs attention and route the discussion to the relevant diagnostic or solution path.