Limited reviews and interim financial reviews provide stakeholders with timely assurance on the financialposition and performance of an organization between annual audits. These reviews are less extensive than fullaudits but offer reasonable assurance on financial information.

Scope of Service:

• Review of interim financial statements
• Inquiry and analytical procedures
• Assessment of signifi cant changes in financial position
• Review of compliance with accounting policies
• Limited assurance opinion on financial information

Key Deliverables:

• Limited review reports
• Management letters highlighting observations
• Recommendations for improvements
• Compliance confi rmations

Ideal For:

• Listed companies requiring quarterly reviews
• Entities with lender requirements for interim reporting
• Businesses preparing for transactions or funding
• Organizations seeking periodic financial health checks

Regulatory Framework:

• Standard on Review Engagements (SRE) 2410
• Companies Act requirements for interim reporting
• Stock exchange listing obligations