Engagement detail
Interim Review of Financial Information
Limited-assurance review of interim figures for boards, investors, or covenant monitoring between full audits.
Who it is for
Companies that need board packs or lender updates without a full statutory audit each quarter.
What you receive
A review conclusion on whether anything has come to our attention that the interim information is not prepared in accordance with the stated framework.
What is included
- Inquiry and analytical procedures over key account movements
- Comparison to budget and prior periods
- Written review report for the board or lender package
What is not included
- Full substantive testing equivalent to a statutory audit
- Restatement of prior periods unless separately scoped
How delivery unfolds
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Period lock
Finance confirms cut-off and supplies interim packs.
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Review procedures
We perform inquiry, analytics, and limited corroboration.
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Board report
Findings and the review conclusion are delivered in writing.
How to prepare
Interim trial balance, variance commentary, and significant contract updates.