AR-C 90 · LIMITED ASSURANCE

Review analytics

Analytical procedures and inquiries for review engagements. Calculations organize your work — conclusions and additional procedures remain professional judgment.

No engagement trial balance

Import a comparative trial balance or ledger activity below, or use the trial balance page.

1 · Materiality & investigation thresholds

Review materiality is a CPA judgment under AR-C 90. Thresholds below only decide which differences are flagged for investigation — they are not a prescribed formula.

Review materiality ($)Investigation threshold ($)Investigation threshold (%)

Expectation basis (budgets, prior year, industry data, nonfinancial measures)

2 · Import financial information

Comparative trial balance (CSV)Ledger activity summary (CSV)

3 · Analytical procedures Recorded

Accounts compared0

Flagged for investigation0

Unresolved investigations0

Lead-group comparison

LEAD GROUP	CURRENT	PRIOR	CHANGE	%	FLAGGED ACCOUNTS

Key ratios

RATIO	CURRENT	PRIOR	BASIS
Current ratio	—	—	Current assets over current payables (proxy — confirm current classifications). Unavailable — missing or zero denominator.
Liabilities to assets	—	—	Total liabilities over total assets. Unavailable — missing or zero denominator.
Net margin %	—	—	Net income over revenue. Gross margin requires an explicit cost-of-sales classification. Unavailable — missing or zero denominator.
Receivables to revenue %	—	—	Receivables as a share of revenue (collection indicator). Unavailable — missing or zero denominator.

Account comparisons & investigations

ACCOUNT	DESCRIPTION	CURRENT	PRIOR	CHANGE	%	STATUS	INVESTIGATION

No accounts to compare

Import a comparative trial balance to run analytical procedures.

4 · Engagement letters & communications

Editable firm drafts with placeholder headers. Generating a letter does not mark it signed; record the signed letter as evidence in RV2. CPA review of current authoritative wording is required.

Letter status

S&S CPA Inc.
[Street address line]
Downey, California
[Telephone] · [Email]

[Date]

[Addressee — management / those charged with governance]
Westbridge Manufacturing, Inc.
[Street address]

Re: Review of financial statements — period ended 2025-12-31

Dear [Recipient]:

This letter confirms our understanding of the terms and objectives of our engagement and the nature and limitations of the services we will provide.

We will perform a review of the financial statements of Westbridge Manufacturing, Inc., which comprise the balance sheet as of 2025-12-31, and the related statements of income, changes in equity, and cash flows for the [year] then ended, and the related notes to the financial statements, in accordance with Statements on Standards for Accounting and Review Services (SSARS) promulgated by the Accounting and Review Services Committee of the AICPA. A review consists primarily of applying analytical procedures to management's financial data and making inquiries of company management. A review is substantially less in scope than an audit and does not provide a basis for expressing an opinion on the financial statements.

Management's responsibilities
Management is responsible for the preparation and fair presentation of the financial statements in accordance with US GAAP; for the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error; and for providing us with access to all information and persons within the entity needed to complete the review.

Our responsibilities
Our responsibility is to conduct the review in accordance with SSARS and to issue an accountant's review report. [Insert fee, timing, deliverables, and any additional engagement-specific terms.]

Please sign and return the enclosed copy of this letter to acknowledge your agreement with these terms.

Sincerely,

S&S CPA Inc.

Acknowledged and agreed:
[Client signature]  [Title]  [Date]
DRAFT — CPA REVIEW REQUIRED
Replace every bracketed placeholder with engagement-specific facts and current authoritative wording.

Document conclusions in workpaper RV1 · Analytical procedures & investigations and letters in RV2 · Review letters & representations .