Salon D-6: the room where the Big Four auditor signs the fiscal opinion and the audit team kit lands before the evidence binders
Salon D-6 is the external audit work room on the 24th floor of a corporate tower in Polanco: 16 dual-monitor workstations, CaseWare and ACL terminals for data analysis, a wall screen with the day's work programme, a fiscal-sealed archive for evidence binders, a SAT hold room with security key, a biometric door with entry/exit count, two pedestrian accesses with notarial logbook. This is where the external audit team works during fiscal close (typically January through April), where SAT fiscal opinion signings happen, where Audit Committee meetings with the external auditor gather, where due diligence for local and international debt issuance runs, where internal audit work coordinated with external audit sits, and where SOX control reviews for NYSE/Nasdaq-listed corporates happen. What separates Salon D-6 from the accounting software is the evidence traceability: the auditor kit enters before the physical binders, signed observations are filed sealed, and the SAT guest merch is USMCA-compliant when it crosses the border with the opinion documentation.