Q: I have a legal accounting office, through which we check the financial statements of institutions and companies, based on each company’s account register. We do this to show the audited results at the end of the fiscal year in the form of annual budgets and reports on the company’s financial situation, for them to be presented to a government department, a bank, or to the Department of Zakah and Income Tax. We carry out our work throughout the year to monitor the company finances, to guard them against fraud and embezzlement. I have some questions that I hope Your Eminence will answer:1. In some company’s accounts, I see items on balance sheets related to dealings with banks. The accounts show debts that a company is required to settle from that loans it acquired through banks or an overdraft, and this has resulted in the bank charging interest, i.e. Riba (usury). The nature of our work involves showing this (Part No. 15; Page No. 21) account along with the others on the balance sheet, as this is the reality based on the company’s books, register, and bank accounts; and we cannot exclude it from the rest of the accounts. It is obligatory to show this for the accounts to be regarded as showing the actual situation of the company. Are we committing a sin by doing this; are we regarded as those who witness Riba?2. What is the ruling on preparing such accounts for these companies if the office knows that they are going to be submitted to the bank to get a loan? The office gives them to the company and it is the owner of the company who submits them to the bank. 3. An organization that settles commercial disputes asked us to make a study of a company’s dealings with a bank, based on the company’s statements from the bank. We showed the company’s assets both with and without commission. The report was given to the company for it to submit it to the organization, and praise be to Allah, the company only paid a little of the required interest. Is it permissible for our office to do such studies, bearing in mind that we have already done two studies like this? May Allah reward you with the best.