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HOUSE OF REPRESENTATIVES COMPILATION OF PUBLIC COMMENTS Submitted to the Committee on Public Education For Hearing Date: Tuesday, April 11, 2023 8:00 AM Compiled on: April 12, 2023 2:45 AM Note: Comments

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What is compiled on?

Compiled financial statements are financial statements that have been prepared or reviewed by a certified public accountant (CPA) in accordance with professional standards.

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Small businesses, non-profit organizations, and other entities may be required to file compiled financial statements as part of their reporting requirements.

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Compiled financial statements can be filled out by a CPA who follows professional standards and guidelines set forth by regulatory bodies.

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The purpose of compiled financial statements is to provide stakeholders with reliable financial information that has been reviewed by a qualified professional.

What information must be reported on compiled on?

Compiled financial statements typically include a balance sheet, income statement, statement of cash flows, and notes to the financial statements.

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