Missions de compilation

A compilation engagement (formerly known as a Notice to Reader) is the production of unaudited financial information (formerly financial statements). Basically, a compilation engagement is simply information compiled from financial data provided by the client or bookkeeper. Most small and medium size businesses fulfill their requirement to CRA, of maintaining adequate books and records, by having a compilation engagement prepared annually.

While a compilation engagement is not required to follow Canadian Generally Accepted Accounting Principles in order to comply with the Income Tax Act (Canada), there is required documentation and disclosure required in the CPA Canada Handbook.

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