Engagement
Interim Ledger Review
A mid-year or quarterly review of general ledger integrity, cut-off procedures, and reconciling items before year-end pressure mounts.
From ¥420,000
Who this is for
Controllers and finance managers who want an independent look at interim balances before bank covenant testing or parent reporting.
What you receive
A review memorandum highlighting unusual postings, unreconciled balances, and cut-off risks, plus a prioritized cleanup list for the remaining months of the year.
Scope
Analytical review of major account groups, sample testing of journal entries, bank and intercompany reconciliations, and a walkthrough of month-end close steps.
How the work proceeds
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Document request
We send a focused list covering trial balances, bank recs, and open AP/AR aging.
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Testing week
The reviewer examines reconciliations and samples journals for unusual patterns.
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Findings memo
You receive a ranked list of items to clear before year-end fieldwork.
Export the general ledger detail for the review period and ensure bank reconciliations are current through the review date.
This engagement does not replace a statutory audit and cannot be represented as one to lenders.