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AFS compilation
Complete annual financial statements under IFRS for SMEs, prepared from your records with an ISRS 4410 compilation report.
Services · Reviews & compilations
Financial statements your bank will believe
Most private companies do not need an audit. They do need financial statements that lenders, investors and SARS take seriously. We compile and review annual financial statements under ISRS 4410 and ISRE 2400, the professional standards built for exactly that.
Who it's for
People we do this best for
AFS compilations and independent review engagements under IFRS for SMEs.
- Companies below audit thresholds needing credible AFS
- Businesses applying for finance or courting investors
- Owner-managed companies wanting independent validation
- Entities with a public interest score requiring independent review
What's included
Everything this covers
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Independent reviews
Limited assurance engagements under ISRE 2400 for companies whose public interest score or MOI requires review rather than audit.
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Public interest score assessment
We calculate your PI score and tell you definitively: audit, independent review or neither.
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Lender-ready packs
Statements and supporting schedules assembled the way credit committees want to see them.
Why Arbor
One team across tax, accounting and wealth
The same people who file your returns see how every number fits together, so the advice pulls in one direction.
FAQ
The things people actually ask us
It depends on your public interest score, which weighs turnover, employees, debt and shareholders, plus your MOI. Many owner-managed companies need neither and can use a compilation. We calculate your score and give you a definitive answer, usually within a day.
A compilation presents your financial information professionally without expressing assurance. A review goes further: we perform enquiry and analytical procedures and report that nothing came to our attention suggesting the statements are misstated. Banks often accept reviewed statements where they would query compiled ones.
Become a client
Talk to the reviews & compilations team
One conversation, a fixed quote within 2 business days, and a named specialist from day one.