The requirements for the audit or review of interim financial statements may vary depending on the jurisdiction and applicable accounting standards. However, some common requirements include:

1. Professional Standards: The audit or review of interim financial statements must be conducted in accordance with the relevant professional standards, such as International Standards on Auditing (ISAs) or International Standards on Review Engagements (ISREs).
2. Independence: The auditor or reviewer must be independent of the company being audited or reviewed, in accordance with the relevant ethical and independence standards.
3. Materiality: The auditor or reviewer must determine the materiality threshold for the interim financial statements, which will determine the scope of the audit or review procedures.
4. Risk Assessment: The auditor or reviewer must assess the risks of material misstatement in the interim financial statements, and design audit or review procedures to address these risks.
5. Substantive Procedures: The auditor or reviewer must perform substantive procedures to obtain sufficient and appropriate audit or review evidence, including testing of transactions and balances, and analytical procedures.
6. Management Representations: The auditor or reviewer must obtain written representations from management about the completeness and accuracy of the information provided in the interim financial statements.
7. Reporting: The auditor or reviewer must issue a report on the interim financial statements, which may include an opinion or conclusion about the fairness of the presentation of the financial statements in accordance with the applicable accounting standards.

Overall, the audit or review of interim financial statements is an important process to provide assurance to stakeholders about the reliability and accuracy of the financial information presented in the statements.