Yamane Audit Atelier

Engagement

Interim Financial Review

A mid-year review of balances and cut-off practices so year-end surprises shrink before the statutory audit begins.

From ¥480,000 · 2–4 weeks

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Desk with financial documents and a fountain pen

For: Companies with lending covenants or parent reporting that require mid-year comfort

An interim financial review examines selected account balances, cut-off procedures, and unusual fluctuations halfway through the year. It does not produce a full audit opinion; it produces a review report and a short list of items to clear before year-end.

We focus on revenue cut-off, inventory valuation movements, related-party balances, and any covenant calculations your lenders watch. Findings arrive as a concise memo for the finance team, with suggested schedules to prepare ahead of the statutory audit.