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Compilation Engagements - AICPA

Compilation Engagements4505AR-C Section 80 Compilation EngagementsSource: SSARS No. 21; SSARS No. 23; SSARS No. for compilations of financial statements for periods endingon or after December 15, 2015, unless otherwise of This section applies when the accountant is engaged to perform a com-pilation of financial statements, prospective financial information, pro formafinancial information, or other historical financial information. (Ref: par..A1 .A4).[1][As amended, effective for Compilation reports on prospective financialinformation dated on or after May 1, 2017, by SSARS No. 23.]The Compilation a Compilation engagement is not an assurance engagement ,a Compilation engagement does not require the accountant to verify the accu-racy or completeness of the information provided by management or otherwisegather evidence to express an opinion or a conclusion on the financial s

Compilation Engagements 4507 Requirements General Principles for Performing and Reporting on Compilation Engagements.06 Inadditiontocomplyingwiththissection ...

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