Limited Review, Interim Financial Review
Limited Review, Interim Financial Review
Limited reviews and interim financial reviews by Singh Gulati & Associates provide stakeholders with timely assurance on a company’s financial position between statutory audit cycles. While not as comprehensive as a full statutory audit, these reviews involve focused procedures designed to identify material misstatements, compliance issues, and governance gaps in quarterly or half-yearly financial results.
These reviews are particularly important for listed companies, regulators, lenders, and investors who rely on accurate interim financial information to make informed decisions. They offer a balance between timeliness and assurance, helping maintain confidence in financial disclosures throughout the year.
About This Service
Our limited review and interim financial review services at Singh Gulati & Associates are designed to provide credible assurance over quarterly and interim reporting in compliance with SEBI, stock exchange, and regulatory requirements. We perform analytical reviews, inquiries, and limited testing of key transactions to ensure that financial statements are free from material misstatement.
Although the scope is narrower than a statutory audit, our approach emphasizes accuracy, transparency, and compliance. We examine revenue recognition, expense booking, provisioning, related-party transactions, and disclosures to identify anomalies that could impact stakeholders’ trust.
These reviews provide management and boards with early visibility into potential issues, enabling corrective action before the annual audit. They also enhance investor confidence by demonstrating the company’s commitment to transparent and reliable reporting throughout the year.
By combining global best practices with sector-specific expertise, Singh Gulati & Associates delivers interim reviews that provide actionable insights, ensure compliance with quarterly reporting obligations, and strengthen governance frameworks without causing operational disruptions.
Key Features / Scope of Work
Conducting quarterly and half-yearly reviews in compliance with SEBI and stock exchange norms.
Analytical reviews and inquiry-based procedures to detect anomalies.
Verification of revenue recognition, expenses, provisions, and disclosures.
Review of related-party transactions and compliance with governance codes.
Limited testing of material balances and high-risk areas.
Early identification of potential risks ahead of the statutory audit.
Providing management with interim insights for corrective measures.
Enhancing investor confidence through transparent interim reporting.
- Statutory & Regulatory Audits
- Statutory Audit
- Ind-AS, IFRS & US GAAP Audits
- Tax Audit under Income Tax Act
- PCAOB-Compliant Audit for Foreign Listed Companies
- Audit of Trusts, Societies & NGOs
- PSU & Government Audits
- Restatements, certifications, comfort letter under IPO
- https://sgacharteredaccountants.com/practice-areas/audit-assurance/audit-under-llp-act-and-other-special-acts/
- Limited Review, Interim Financial Review
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