Engagement
Interim review engagement
Limited assurance on half-year financial information for boards and lenders who need mid-cycle comfort without a full statutory audit.
From ¥780,000 · scope-dependent
Who this engagement is for
Companies whose banks or boards request a review of interim financial information between statutory audits — common for seasonal trading houses and manufacturers with large half-year inventory swings.
What is included
Inquiry of management, analytical comparisons to prior periods and budgets, and selected substantive checks on significant balances. We issue a review report stating that nothing has come to our attention that causes us to believe the interim information is materially misstated — a limited assurance conclusion, not an audit opinion.
Duration & location
Two to three weeks of review procedures, largely at your finance office with follow-up calls for open items. Inventory observation is not typically included unless specifically agreed.
Pricing
Fees start around ¥780,000 for a single-entity interim package and rise with subsidiary count. We confirm the fee in writing before commencing.