AI REVIEW

Core financial statement checks

The review confirms the fundamentals across the full set of financial statements, including:

• Entity legal name and identifying information
• Addresses and registered details
• Approval and reporting dates
• Presence of required sections based on the selected template

It also verifies that:

• Statements are balanced
• Arithmetic calculations are correct
• Totals and subtotals are consistent

Notes, policies, and references

VACEI AI Review performs structured checks across notes and accounting policies.
This includes:

• Matching notes and policies to the balance sheet and income statement
• Verifying that disclosures support the reported figures
• Checking logical consistency between sections
• Validating note numbering and internal references

This helps ensure the financial statements are coherent and internally aligned.

Data reconciliation and analytical checks

The review performs structured reconciliation checks, including:

• Retained earnings movements
• Equity reconciliations
• Borrowings analysis
• Deferred tax reviews

Figures are connected and reviewed across the full set of statements, not in isolation.

Format, language, and presentation checks

Beyond figures and disclosures, the review also checks presentation quality.
This includes:

• Formatting consistency
• Grammar and spelling
• Subject–verb agreement
• Section structure and ordering

These checks help ensure the final document is clear, professional, and ready for review.

Signatures and dates

The review verifies:

• Presence of required signatures
• Signature placement
• Consistency between approval dates, reporting dates, and audit report dates

This helps avoid common finalisation issues.