Compilation Engagement

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  • The “Compilation Engagement” part is a report attached to the financial statements by the accountant. No assurance is provided to the reader and the accountant compiles the financial statements solely from information provided by the management.
  • The purpose of “Compilation Engagement Report” varies and normally every active business in Ontario requires this service and may file with their corporate tax returns.
  • The compiled financial statements usually consist of a balance sheet, income statement and some limited notes. However, no expression of assurance is provided under this engagement.
  • Banks and financial institutions require financial statements with “Compilation Engagement Report” from a Chartered Professional Accountant.

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