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2013 Knowledge-Based ? Compilations and Reviews (8/27/13) for Knowledge Coach Prosy stem FX Knowledge Coach August 2013 Welcome to the latest version of 2013 Knowledge-Based Compilations and Reviews

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What is compilations and reviews?

Compilations and reviews are types of financial statement services provided by accountants. A compilation is the process of presenting financial information in the form of financial statements without providing any assurance. A review is a step beyond a compilation, where limited assurance is provided on the financial statements.

Who is required to file compilations and reviews?

Companies or organizations that have a need for financial statements may be required to have compilations or reviews done. It may be necessary for various reasons such as regulatory requirements or for obtaining loans or investments.

How to fill out compilations and reviews?

Compilations and reviews are typically performed by certified public accountants (CPAs) or accounting firms. The process involves gathering financial data, analyzing it, and preparing the necessary financial statements. CPAs adhere to professional standards and guidelines while performing these services.

What is the purpose of compilations and reviews?

The purpose of compilations and reviews is to provide users of financial statements with limited assurance on the accuracy, completeness, and conformity of the information presented. These services can help stakeholders make more informed decisions.

What information must be reported on compilations and reviews?

In compilations and reviews, financial statements such as the balance sheet, income statement, and cash flow statement are reported. Additional footnotes and disclosures may also be included, depending on the requirements and circumstances.

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