Limited reviews are ideal for companies that need periodic financial reviews to comply with stock exchange regulations, satisfy lenders, or prepare for internal decision-making. Our review procedures focus on analytical methods and management inquiries to detect any material inconsistencies or financial irregularities.

SEBI mandates quarterly limited review reports for listed companies. Similarly, many private enterprises opt for them to meet investor expectations or obtain funding. Our team ensures timely delivery of reports aligned with SEBI, ICAI, and Ind AS norms.

Given the time-sensitive nature of these reports, our approach ensures accuracy without delay. We focus on quick identification of key changes, revenue recognition patterns, and cost movements, and flag any material misstatements in accordance with SA 2400 and 2410 guidelines.

Our limited review services are designed to scale as per business needs. Whether you’re a startup preparing for Series A funding or a listed enterprise, we tailor our review scope and depth to suit your financial reporting stage.

Beyond regulatory needs, Limited Review Reports also help management understand business performance between full audits. Our review includes commentaries on variances, ratios, and unusual items empowering better strategic decisions with credible interim financial information.

• Covers quarterly or half-yearly financial statements

• Mandatory for SEBI-listed companies

• Involves inquiries and analytical reviews, not detailed testing

• Fast, cost-effective alternative to full audit

• Useful for funding, investor updates, and internal use

• Based on ICAI’s SA 2400 & SA 2410 guidelines
• Prepared by experienced audit professionals

We don’t believe in one-size-fits-all auditing. At Pawan Lohia & Associates, every Risk-Based Internal Audit begins with an in-depth understanding of your business model, industry dynamics, and regulatory exposure. Our team collaborates closely with your internal stakeholders to prioritize risk areas, define scope, and execute detailed audits with a strategic lens.