Interim financial review

An interim review provides limited assurance through inquiry and analytical procedures. It is suited to half-year packs for parents, covenant reporting that does not demand a full opinion, or quarterly updates where management wants an independent set of eyes without a year-end-scale engagement.

We read the interim statements, discuss significant fluctuations with finance, and perform analytics on revenue, margins, and working-capital accounts. We do not observe inventory or perform the depth of substantive testing found in a statutory audit — and we say so clearly in the review report.

Typical timelines run two to four weeks once the interim close is available. Fees start from ¥980,000 for a single entity; groups and IFRS bridge schedules are scoped separately.