Compilation Engagements

    (Formerly Notice to Reader)

    Cost-effective, CPA-compiled financial statements prepared from your records — without the need for audit or review level assurance. Ideal for small businesses, stakeholder requirements, and internal decision-making.

    What Is a Compilation Engagement?

    Under the Canadian Standard on Related Services (CSRS) 4200, a compilation engagement involves a CPA compiling financial statements from information provided by management. No audit or review procedures are performed, making it the most affordable way to obtain professionally prepared financial statements.

    CPA-Compiled Statements

    Your CPA compiles financial statements from information you provide, ensuring proper formatting and presentation.

    • Based on client-provided data
    • Professionally formatted statements
    • CSRS 4200 compliant report
    • CPA engagement letter included

    No Audit or Review Required

    A compilation engagement does not provide assurance — making it the most cost-effective option for businesses that don't need audit-level scrutiny.

    • No assurance opinion issued
    • Lowest cost engagement type
    • Faster turnaround time
    • Less disruption to your team

    Ideal for Small Businesses

    Perfect for owner-managed businesses, startups, and companies that need financial statements for internal use.

    • Suitable for stakeholder requirements
    • Great for internal decision-making
    • Meets common business requirements
    • Affordable for small businesses

    Year-End Adjustments Included

    We prepare all necessary year-end adjusting entries and ensure your financial statements are complete and accurate.

    • Depreciation & amortization entries
    • Accrual adjustments
    • Prepaid & deferred items
    • Account reconciliation review

    Who Needs a Compilation Engagement?

    A compilation engagement is the right choice for businesses that need professionally prepared financial statements without the cost and complexity of an audit or review.

    Small businesses needing professionally prepared financial statements
    Businesses requiring year-end financial reporting
    Companies needing year-end financial statements
    New businesses establishing financial records
    Businesses that don't require audit or review level assurance

    What's Included

    Our compilation engagement delivers a complete set of financial statements along with professional guidance and year-end support.

    Compilation Engagement Report

    A CSRS 4200 compliant compilation engagement report issued by your CPA.

    Balance Sheet

    Statement of financial position showing assets, liabilities, and equity at year-end.

    Income Statement (P&L)

    Statement of income and expenses for the fiscal year, showing your net profit or loss.

    Notes to Financial Statements

    Supporting notes that describe accounting policies and provide additional detail.

    Year-End Adjusting Entries

    All necessary adjustments to ensure your books accurately reflect year-end balances.

    Discussion of Results

    A review meeting with management to discuss financial results and answer questions.

    Compilation vs Review vs Audit

    Not sure which engagement type is right for your business? Here's a quick comparison to help you decide.

    Compilation

    CSRS 4200

    Assurance Level

    No assurance provided

    Cost

    Lowest cost

    Best For

    Internal use, stakeholder needs, small businesses

    Most Popular

    Review

    CSRE 2400

    Assurance Level

    Limited assurance

    Cost

    Moderate cost

    Best For

    Stakeholders requiring some assurance, mid-sized businesses

    Audit

    CAS

    Assurance Level

    Reasonable assurance

    Cost

    Highest cost

    Best For

    Regulatory requirements, public companies, large organizations

    Need Compiled Financial Statements?

    Get professionally prepared financial statements at a fraction of the cost of an audit or review. Contact us for a free consultation today.