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INDEPENDENT ACCOUNTANT\'S COMPILATION REPORT ON ANNUAL SURVEY OF CITY AND TOWN FINANCES PURSUANT TO SECTION 17105.1 OF TITLE 11 OF THE OKLAHOMA STATUTES Office of the State Auditor and Inspector State
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How to fill out independent accountants compilation report

01
Begin by identifying the client and the period of the financial statements.
02
State the purpose of the report, which is to present compiled financial statements.
03
Include a description of the responsibilities of management regarding the financial statements.
04
Outline the accountant's responsibilities in relation to the compilation.
05
Detail the procedures followed in the compilation process, emphasizing that it is based on information provided by management.
06
Include a statement that no audit or review has been performed.
07
Provide the accountant's signature and the date of the report.

Who needs independent accountants compilation report?

01
Business owners needing financial statements for outside stakeholders.
02
Organizations requiring financial statements for compliance with regulatory agencies.
03
Lenders and creditors assessing the financial position of a business.
04
Investors evaluating potential investment opportunities.
05
Management seeking a formal compilation of financial data for internal decision-making.
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An independent accountants compilation report is a financial statement prepared by an external accountant that provides a summary of an organization's financial status based on information provided by management, without an audit or review.
Organizations that require periodic financial reporting but do not need an audit may be required to file an independent accountants compilation report, typically smaller businesses or entities without complex financial structures.
To fill out an independent accountants compilation report, the accountant must gather financial statements from management, compile and format these statements as per applicable accounting standards, and include a report that outlines the engagement, the extent of the accountant's involvement, and any disclaimers.
The purpose of an independent accountants compilation report is to provide stakeholders with a summary of the financial position and performance of an organization based on data provided by management, which helps in decision-making without the depth of an audit.
The report must include the compiled financial statements, the accountant's report, a description of the procedures followed, and any limitations regarding the information provided.
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