The purpose of reviews of interim financial statements (monthly, quarterly and semi-annually) or other financial information is to enhance the credibility of the statements and to ensure the reliability of the information provided.
Investors continually review their investment decisions and expect to receive well-founded and quickly accessible information. Financial reporting during the year is an important part of this information. A review of the data ensures that no misstatements are included and increases acceptance.
More security through reviews by PKF
For companies that are not subject to audit, a limited review of the annual financial statements represents a quality-enhancing alternative to the sole preparation of annual financial statements. At the same time, a review provides quicker and easier than an audit to assurance that the financial statements do not contain any material misstatements.
Please contact us if you have any questions regarding limited reviews!