Engagement
Interim financial review
A limited-assurance review of interim figures when boards or lenders need comfort between full statutory audits.
Request an estimateWho this is for
Finance teams preparing mid-year packs for banks, parent companies, or boards that do not require a full audit opinion this quarter.
What you receive
A review report describing procedures performed and conclusions reached, plus notes on unusual fluctuations we identified in the interim numbers.
Scope
Included
- Analytical review of interim balances against budget and prior year
- Inquiry of management on significant movements
- Limited testing of unusual items
- Written review conclusion
Not included
- Full substantive audit testing
- Inventory observation
- An audit opinion
How the work unfolds
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1
Agree the interim pack
Confirm the period, consolidation perimeter, and who will receive the review report.
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2
Analytical procedures
We compare ratios and line items, then raise targeted questions with your controllers.
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3
Close & report
Clear open inquiries and issue the review report for your board or lender pack.
Schedule an interim review
Tell us which quarter or half-year you need covered and who will use the report.
Request a review quoteInterim reviews suit companies with clean annual audits that need a lighter touch mid-year. If prior periods had material weaknesses, we may recommend expanding procedures or moving straight to a fuller engagement.