Establish the reporting context
Provide the reporting entity, period, applicable standards and established line-item translations. Retain distinctions such as consolidated versus separate, actual versus forecast and gross versus net rather than removing them for brevity.
Check across tables and notes
Check units in headings, currency symbols, percentages, negative amounts in parentheses and footnotes. Figures quoted in the narrative should match the tables. Query inconsistencies in the source rather than changing figures to make them appear consistent.
Agree disclosure approval
Risks, assumptions and forward-looking information should remain aligned with the source. Linguistic checking does not replace audit, financial review or compliance advice. The client and its professional advisers approve the final disclosure.
A checklist for your brief
- Reporting entity and applicable standards
- Approved line items and currency conventions
- Financial review contact
A common question
Can inconsistent source figures be corrected directly?
Flag the issue for the client’s finance team rather than changing it independently.
This guide supports project preparation and communication; it does not replace legal, financial or specialist technical advice. Service scope, recipient requirements and delivery arrangements must be agreed for the specific project.
