Quarterly Interim Reviews
Reviews of interim financial information performed under PCAOB AS 4105, scheduled on the same calendar as your annual audit and scoped to what a review — not an audit — actually requires.
Standards we apply
Built for issuers under a Form 10-Q filing obligation
What the interim review includes
A process built on dates, not hope
Scoping call
We confirm the interim review is scheduled against your actual 10-Q filing dates for the year, not treated as an afterthought to the annual audit.
Planning
A short, written review plan covering the accounts and disclosures most likely to move quarter to quarter.
Fieldwork
Inquiry and analytical procedures completed on a calendar built backward from your filing date.
Reporting
Findings communicated to management and the audit committee ahead of the Form 10-Q filing.
We plan backward from your deadline
Filing dates, plan-year deadlines and board meetings do not move. Neither does our schedule. Every engagement starts with a written timeline built backward from your date, and we hold the milestones we commit to.
If we prepare it, we cannot audit it
Independence rules do not allow a firm to audit financial statements it prepared. If JV CPA performs your accounting or financial statement preparation, your audit must be performed by a different firm — and we will say so at the first conversation, not the fourth.
Choosing which role we take early is faster and far less expensive than unwinding it later.
Questions we get asked
Do you handle interim reviews?
Yes. Quarterly interim reviews under AS 4105 are part of a full-year issuer engagement and are scheduled on the same calendar as the annual audit.
Can you review our 10-Q if another firm audits our 10-K?
It depends on the situation, and it is worth a direct conversation. In most cases interim reviews are performed by the same firm that performs the annual audit, since the review builds on audit-level understanding of your controls and accounts.
What is the difference between a review and an audit?
A review is substantially narrower in scope than an audit. It consists principally of inquiry and analytical procedures rather than the testing of transactions, controls and balances an audit requires, and it does not result in an opinion — only a statement that nothing came to our attention requiring material modification.
How far in advance should we schedule the first review?
Before the quarter closes, ideally when the annual audit engagement is scoped, so all four review dates for the year are on the calendar alongside the 10-K audit from day one.
Filing a Form 10-Q this quarter?
Tell us your filing date and whether we already perform your annual audit. We will tell you plainly what the review requires and whether the timeline works.
