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GUIDES · Jul 2026 · 3 min read

Financial Statement Review Services

Enhancing the reliability of financial information for investors, banks and partners In the modern business environment, decisions on investment, financing and business cooperation all rely on the quality

Why this matters

Enhancing the reliability of financial information for investors, banks and partners.

In today's business environment, decisions on investment, financing and business cooperation all rely on the quality of financial information. Financial statements reviewed by an independent firm increase the credibility of the figures, improve transparency and satisfy stakeholder requirements.

We provide financial statement review services in accordance with current professional standards, helping businesses assess the reasonableness of their financial information and identify areas for improvement before an audit or public disclosure.

What is a financial statement review?

A financial statement review is an assurance service performed primarily through inquiry, analytical procedures and examination of financial information, in order to conclude whether anything material has come to attention indicating that the financial statements were not prepared in accordance with current accounting standards and regulations.

Compared with a financial statement audit, a review has a narrower scope but still provides a meaningful level of assurance to users of the financial statements.

When does a business need a financial statement review?

  • Preparing semi-annual or interim financial statements.
  • Needing to assess the accounting team's compliance with accounting standards, the accounting regime and current regulations.
  • Wanting to strengthen the accounting team through recommendations and guidance from independent experts.
  • Management needing an objective view of the quality of the accounting system and the effectiveness of internal controls.
  • The business is growing fast or has had accounting staff changes and needs to reassess the quality of its accounting work.
  • Providing reports to a foreign parent company or group.
  • Meeting the requirements of partners, shareholders or regulators.

What’s included

Interim financial statement review
  • Performing reviews of quarterly or semi-annual financial statements.
  • Assessing the reasonableness of the figures and the notes to the financial statements.
  • Issuing a review report in accordance with professional standards.
Financial statement review for the parent company
  • Reviewing financial statements as required by the group.
  • Helping the business prepare documentation for financial statement consolidation.
Review of material accounting matters
  • Assessing the application of accounting policies.
  • Examining items with a risk of material misstatement.
  • Advising on accounting matters and financial statement presentation.
Improving the quality of financial statements
  • Making recommendations to improve the recording and financial reporting system.
  • Helping the business prepare for the independent audit.

Who it’s for

Domestic businesses and FDI enterprises.Subsidiaries of multinational groups.Businesses preparing to raise capital or work with investors.Businesses that need to provide reports to banks or partners.Businesses that want to review the quality of their financial statements before the audit.

Why choose Clarity for this

An experienced team of specialists
Our team of auditors and finance professionals has experience working with businesses across a wide range of industries.
A practical approach
Beyond the numbers, we also assess the business factors and internal control systems that affect the financial statements.
Quality and independence
Services are performed in accordance with professional standards, ensuring objectivity and a high level of reliability.
Fast, effective support
We understand the importance of reporting deadlines and always strive to complete the work on the committed schedule.
Greater credibility for your financial statements
Reviewed financial statements give investors, banks and other stakeholders a stronger basis for assessing the company's financial position.
Early detection of potential issues
The review process helps identify material misstatements or accounting issues before they affect business decisions or the official audit.
Time and cost savings
A financial statement review is an efficient solution for businesses that need an appropriate level of assurance but do not yet require a full audit.
Support for corporate governance
Reliable financial information helps management make more accurate and timely business decisions.
  • Compliance with professional standards and legal regulations.
  • Independence, objectivity and information confidentiality guaranteed.
  • Practical, high-value recommendations.
  • Support for the business throughout the engagement.
  • Completion on the committed deadline.

Our commitment & responsibility

We commit to professional responsibility on every engagement — including legal liability and compensation should an error on our part occur. Your financial, personal and ownership data is handled under strict confidentiality and in line with Decree 13/2023/NĐ-CP on personal data protection.

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