There seems to be a lot of confusion between these three (sometimes used
alternatively for the same plant) as is evident from the following links:
https://toptropicals.com/catalog/uid/Polyscias_scutellaria.htm
https://www.nparks.gov.sg/florafaunaweb/flora/4/5/4594
https://www.nparks.gov.sg/florafaunaweb/flora/2/3/2354
https://www.monaconatureencyclopedia.com/polyscias-balfouriana/?lang=en
http://www.efloraofgandhinagar.in/shrub/polyscias-balfouriana
https://commons.wikimedia.org/wiki/Category:Polyscias_pinnata

I think Polyscias pinnata and Polyscias balfouriana are same as per
https://edis.ifas.ufl.edu/fp489
https://mrec.ifas.ufl.edu/foliage/folnotes/aralia.htm

Keys are available at Notes on Polyscias (Araliaceae) from Micronesia –
Micronesica
<https://www.google.com/search?q=polyscias+pinnata+%2B+Polyscias+balfouriana+%2B+difference&safe=strict&sxsrf=ALeKk03wN_R5Ebu6EAVu9y2F4G6JkKhTwg:1613990803558&ei=k4szYO-1IeuU4-EP2Y6-iA0&start=10&sa=N&ved=2ahUKEwivy5CkqP3uAhVryjgGHVmHD9EQ8tMDegQIEBA2&biw=1920&bih=937>

Any feedback is welcome.
-- 
With regards,
J.M.Garg

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