Engagement
Limited Review Engagement
A lighter, inquiry-and-analytics review for interim statements or lender packages when a full statutory opinion is not required.
From ¥650,000
Who this engagement is for
Controllers and CFOs who need a review report on interim statements, covenant packages, or management accounts without commissioning a full statutory audit. Common when a bank asks for “reviewed figures” mid-year or when a group wants an independent look before year-end fieldwork.
Result you receive
A review report stating that we are not aware of any material modifications that should be made to the statements for them to conform with the applicable framework — a lower level of assurance than an audit opinion, clearly labelled as such.
Scope included
- Inquiry of management on accounting policies and unusual transactions
- Analytical procedures on significant balances and ratios
- Reading of minutes and material contracts
- Limited corroboration of cash and receivable balances where risk is elevated
- Written review report and a short findings memo
Scope excluded
- Inventory observation and extensive substantive testing
- A full statutory opinion
- Reconstruction of incomplete ledgers
- Tax controversy representation
Delivery
Often completed in five to ten business days for a single entity with orderly interim packs. Mix of remote document review and one on-site day in Kochi or at your office when confirmations require it.
Pricing
Starting from ¥650,000 for a single-entity interim review. Multi-entity packs are quoted after we see the trial balances and prior adjustments.