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Financial statement compilations
In compiling financial statements for a client, we present information that is the "representation of management" and express no opinion or assurance on the statements. Compilations don't require inquiries of management or analytical procedures. Instead, we rely on our knowledge of accounting principles and a general understanding of your business. Banks and surety bonding companies often require compilations from an independent CPA as part of their lending covenants or performance bonding issuance.