File Review Service 

Small Company Reporting Limited provides a file review service by post or carrier. In addition to reviewing SCR files, we can usually review files using alterative methodologies.

Two types of review are available:

  • A hot review one carried out before the audit report is signed off. These are often required as a safeguard against a threat to independence for example, the partmer has acted for more than ten years.
  • A cold file review usually carried out as part of the firm's annual compliance review. 

The key features are as follows:

  • The cost of each review is based on a rate of £180 per hour, plus VAT.
  • Clients receive a completed checklist and report which covers compliance with auditing standards, shows detailed points arising and which can be made available to audit inspectors, with our agreement.

Financial accounts review

Where an audit file review is not required, we can review the financial statements where, for example, they are complex This will be charged at £150 per small company, £250 per medium and large company, and £150 per hour for a review of group accounts. All charges are exclusive of VAT.  



All reviews will be covered by a letter of engagement governing the scope and terms of the work to be carried out and providing an undertaking to treat the information in confidence.

We can accept no liability arising from the loss of any files in transit you should therefore ensure that adequate precautions have been taken to ensure that any lost records can be replaced and to cover the cost of doing so.

Enquiries about using the service must be made before sending any files. We will agree a timetable for the work to be carried out and will send you a letter of engagement.

Enquiries about the file review services should be addressed to:

Mark Jackson

Small Company Reporting Limited
First Floor
Albion House
Albion Street

Telephone: 01482 794654.
Enquiries may be sent by e-mail to info@small