Engagement
Interim financial review
A lighter mid-year examination of interim statements when owners or lenders want comfort without a full annual audit.
From ¥320,000 · fixed for defined period
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When an interim review fits
Owners preparing for a refinance, seasonal businesses checking half-year results, or boards that meet mid-year often need assurance short of a full audit. An interim review applies inquiry and analytical procedures to a defined quarter or half-year, then issues a review report stating we are not aware of material modifications that should be made.
What we examine
We compare interim balances to prior periods and budgets, inquire about unusual fluctuations, and spot-check significant cutoffs such as revenue near period-end and large accruals. We do not perform the depth of sampling used in an annual audit unless an anomaly requires it.
Timeline & delivery
Most interim reviews complete within two weeks once schedules arrive. Work can be largely remote if voucher packs are well organized; we still prefer a short call with the person who closes the books.
Fee note
Fixed fees begin at ¥320,000 for a single entity with a stable chart of accounts. Expanding the period mid-engagement or adding a second entity revises the quote before extra work begins.