Opening Balances

Drop the prior-year audit report. The audited figures come out verified — ready to open the new year.

The signed report, read to the filsBoth years' equations verifiedMatched to current-year openings when dropped together

Try it now — right here

year columns verified independently

A = E + L

the equation, both years

1 drop

report + this year's books = openings tied

📥 What to drop

📕

Prior-year audit reportssigned PDFs — the Statement of Financial Position is found and read automatically

🧩

Together with this year's booksdrop the report WITH current-year ledgers or TBs — audited closings matched to openings

Two-year comparativesNote references keptAccounting negatives (parens)Section totals recomputedWhole-unit rounding handledScanned reports via OCR

🔍 What you'll see

Cash and bank balances (Note 5)273,587 · 158,982

Total assets307,849 · 173,828

✓ every printed total matches its section — both years

✓ FY2024: assets 307,849 = equity + liabilities 307,849

The full Statement of Financial Position extracted — line, note reference, both year columns
Every printed total recomputed from its section's rows, for each year independently
The balance-sheet equation verified in both years
Audited figures matched against current-year openings in the same drop (rounding-aware)
An opening-balance workpaper as XLSX, verification trail included

⚡ Try it now

The real analyzer, on this page. Drop your document below — results, checks, spreadsheets and downloads appear right here. An access code from your Alya contact is required while the suite is in preview.

Access code

🤝 Straight answers

This reads the report's statements — it does not re-audit the prior year
Reports rounded to whole units match openings to ±0.50, labelled as rounded matches