Assurance engagement
Interim Account Review
A mid-year examination of significant balances and cut-off practices so year-end surprises surface while there is still time to correct them.
From ¥680,000
An interim account review sits between continuous bookkeeping and a full statutory audit. We select significant accounts — often revenue cut-off, inventory valuation, and related-party balances — and test them against source documents while your year is still open.
Useful when
Your board or parent company wants early visibility into whether closing adjustments will be material, or when a new controller has inherited incomplete reconciliations. The review produces a written findings memo, not a statutory opinion.
What we leave with you
A prioritised list of ledger issues, sample exceptions, and a recommended remediation order before year-end fieldwork begins. Many clients schedule the interim review in the tenth month so inventory counts and confirmation logistics can be rehearsed.