Public issuers are required to receive quarterly reviews on their interim financial statements from their independent accountants prior to filing quarterly reports on Form 10-Q or 10-QSB.
When involved with interim reviews, we perform many different procedures, including:
- Reading and analyzing the report and comparing to prior interim reports and annual reports
- Performing various review and analytical procedures and evaluating the results of procedures performed with respect to the financial statements of the current year
- Conducting various inquiries with management and governance