Financial statement review, from trial balance to disclosure.

Accurao Reviewer supports the review of UK small-company statutory financial statements through AI-assisted mapping and structured verification checks. It connects disclosures, the trial balance, the fixed asset register, prior-year filed information and arithmetical checks in one review.

Book a beta call See everything it checks

Free invitation-only beta · 1–30 September 2026

Connected review

Review figures, disclosures and supporting information together.

Disclosure presenceFlags FRS 102 Section 1A requirements where expected disclosure was not found.

Trial balance mappingHighlights potential gaps and omissions.

Prior-year consistencyUses statutory accounts filed at Companies House.

Read-only reviewDoes not prepare, edit, file or export accounts.

Reviewing the statements means looking beyond their face.

A financial statement review draws on information spread across the statements, disclosure notes, the trial balance, the fixed asset register and prior-year filed accounts.

Gaps can appear when a balance is not mapped into the statements, the fixed asset note no longer agrees with the fixed asset register, comparative information changes between periods, or a required disclosure is missing.

Accurao Reviewer brings those connections into one structured review and returns findings for a qualified person to assess.

What it checks

Deterministic comparison

Exact checks

Arithmetic and matching. The comparison logic is deterministic — the same inputs produce the same result every time. The figures themselves are read out of a PDF, so where extraction is uncertain, Accurao Reviewer raises a finding rather than passing the item silently.

Casting and arithmetical accuracy — checks totals, subtotals, aggregate roll-ups and note-to-face agreement
Fixed asset register cross-check — compares an uploaded fixed asset register against the fixed asset note and surfaces differences
Prior-year comparative agreement — retrieves the prior-year statutory accounts filed at Companies House and compares them with the comparative information presented
Identifier consistency — checks the company name, registered number and director names are used consistently throughout the financial statements

Reviewer confirmation

AI-assisted checks

Presence detection and mapping. These are prompts to confirm, not conclusions.

Disclosure presence check — checks the financial statements against a defined set of FRS 102 Section 1A disclosure requirements and returns the text found as evidence, so the judgement stays with the reviewer. The set is being extended during beta.
Trial balance mapping — maps trial balance lines to the financial statements and highlights lines it could not map

See the complete list of checks →

Financial statements in. Structured findings out. Your judgement stays in the loop.

It sits beside the tools you already use. Nothing is installed and nothing is written back into the accounts production workflow.

Provide the financial statements and supporting information

Upload the statutory financial statements as a text-readable PDF, together with the trial balance and, where selected, the fixed asset register. Prior-year filed accounts are retrieved from Companies House.

Accurao Reviewer connects and checks the information

It checks whether expected disclosures appear present, maps the trial balance to the statements, compares the fixed asset register with the fixed asset note, compares prior-year information and checks casting and arithmetical accuracy.

You work through the findings

Everything above the materiality threshold you set, anchored to the relevant text. Confirm, dismiss, or correct each one. Sign off section by section. The trail is kept.

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.

Built for people responsible for statutory financial statement review.

Small UK accountancy practices and qualified accountants reviewing FRS 102 Section 1A small-company statutory financial statements.

Financial controllers reviewing their own company's statutory financial statements and supporting information.

Join the September closed beta.

From 1 to 30 September 2026, we are working with a small group of UK accountancy practices, qualified accountants and financial controllers.

Participation is invitation-only and free. Each participant's users and review volume are agreed separately.

There is no automatic conversion to a paid service.

Book a beta call

A focused 20-minute conversation about the closed beta.