What it checks
A connected review of disclosures, figures and supporting information. Each finding is surfaced for a qualified reviewer to assess.
Structured checksArithmetic and consistency
AI-assisted mappingTrial balance and disclosures
AI
Findings with context for reviewer assessment.
Disclosures and supporting evidence
Checks whether applicable information appears present and whether disclosure notes agree with the information supporting them.
- Disclosure verification and completeness — checks applicable FRS 102 Section 1A disclosure requirements and flags potential omissions for review
- Disclosure note-to-schedule agreement — compares disclosure notes with their underlying schedules and surfaces differences
- Identifier consistency — checks the company name, registered number and director names throughout the financial statements
Mapping and consistency
Connects financial statement information to its underlying and comparative sources.
- AI-assisted trial balance mapping — maps the trial balance to the financial statements and highlights potential gaps and omissions
- Prior-year consistency — retrieves prior-year statutory accounts directly from Companies House and checks current and comparative information throughout
- Casting and arithmetical accuracy — checks totals, subtotals, aggregate roll-ups, note-to-face agreement and other arithmetical relationships
Working through it
- Materiality threshold you set
- Confirm, dismiss or correct each finding
- Per-section sign-off with an audit trail
- Read-only view of the accounts PDF with findings anchored to the relevant text
Findings identify matters for review; they are not asserted as errors and do not replace professional judgement.
Accurao Reviewer does not prepare, edit, export or file statutory accounts. It does not produce iXBRL, perform an audit or assurance engagement, certify compliance, or replace accounts-production systems and professional judgement. The financial statement view is read-only.