Engagement
Interim Balance Review
A mid-year review of account balances and cut-off procedures so year-end surprises are fewer when the full audit arrives.
From ¥420,000 per review
Request an engagement letter
An interim balance review sits between bookkeeping and the annual audit. We examine material account balances at a chosen interim date—often the end of the sixth or ninth month—and flag reconciliation gaps, unusual accruals, and cut-off weaknesses while there is still time to correct them.
This engagement suits companies whose lenders ask for mid-year comfort, or finance teams that want a rehearsal before year-end fieldwork. It does not replace the annual audit and does not culminate in an audit opinion.
Fieldwork is typically three to five days. We request the interim trial balance, aged receivables, and bank statements in advance. Fees start at ¥420,000 for a single-entity review.
Included
- Analytical review of major balance-sheet lines at the interim date
- Cut-off testing for revenue and purchases around the review date
- Bank and receivable reconciliation walkthroughs
- Written findings memo for the finance team
Outside scope
- A full auditor’s opinion on interim statements
- Tax provision calculations
- Inventory physical counts unless separately agreed
Ready to schedule this review?
Tell us about your fiscal year-end and the statements you need examined. We reply within two business days.
Write to the audit desk