Financial Statement Compilations

Professionally compiled financial statements with an accompanying Compilation Report, prepared in accordance with applicable standards.

Overview

Formal financial statements for small businesses.

AsuraTrust also offers financial statement Compilation services for businesses that need their financial statements professionally prepared with an accompanying Compilation Report.

Although a Compilation does not provide assurance on the financial statements being presented, our engagement teams will identify and correct obvious errors and mistakes. Our Firm ensures your financial statements are prepared in accordance with the relevant financial reporting framework and meet all applicable professional standards. As a Tampa-based CPA Firm, we compile financial statements for businesses in the Tampa area and beyond.

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Whether you need compiled financial statements for a lender, a franchisor, or your own reporting, our Firm is here to help. Schedule a consultation today.

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Engagement details

What to expect from the engagement.

01

What’s presented

Management-provided financial information is presented in financial statement form.

02

Standards

Financial statements are compiled in accordance with the applicable financial reporting framework (GAAP, cash-basis, etc.).

03

How we work

Conducted in accordance with Statements on Standards for Accounting and Review Services (SSARS), AR-C Section 80.

04

Quality

Engagement team identifies and corrects obvious errors and omissions.

Who it’s for

Who relies on a compilation.

Lenders

Banks & other lenders

Compiled financial statements often satisfy the reporting requirements of loan agreements and smaller credit facilities — professionally presented statements with a CPA’s report, without the cost of assurance procedures.

Owners

Owners & management

A compilation turns internal records into formal financial statements — giving owners and management professionally presented results for decision-making and period-over-period comparison.

Stakeholders

Sureties, franchisors & other third parties

Bonding programs, franchise agreements, landlords, and similar arrangements sometimes call for CPA-compiled financial statements. A compilation meets these requests with a recognized, professionally prepared deliverable.

Compilation vs. preparation

With a report, or without.

Level of assurance

CompilationNo assurance is expressed — a compilation is the most basic level of service that includes an accountant’s report.

PreparationNo assurance is provided — preparation is a nonattest service performed without a report.

Procedures performed

CompilationManagement-provided information is compiled into financial statement form, and the statements are read for appropriate form and obvious material misstatement.

PreparationFinancial statements are prepared from the records management provides, without procedures to verify the underlying information.

The report

CompilationA Compilation Report identifying the financial statements and stating that no opinion or assurance is expressed.

PreparationNo accountant’s report is issued — each page of the financial statements notes that no assurance is provided.

When it’s the right fit

CompilationLenders or other third parties want professionally compiled statements accompanied by a CPA’s report.

PreparationManagement needs professionally prepared financial statements for internal use, budgeting, or planning.

Related service

Don’t need the accountant’s report? Learn more about our financial statement preparation service.

Next step

Considering a compilation?

Connect with us to discuss how our services can provide the support you need.

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