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Analyzing Data

REVIEWS

Our firm performs reviews of financial statements in accordance with Statements of Standards for Accounting and Review Services, issued by the American Institute of Certified Public Accountants. A review is substantially less in scope than an audit, and consists primarily of making inquiries of management, and applying analytical procedures to financial data. The accountants report on reviewed financial statements does not render an opinion, but states that no modifications came to the reviewer’s attention that would be required in order for the financial statements to be in accordance with U.S. generally accepted accounting principles. Consequently, the fees for performing a review of financial statements are significantly less than for an audit. A review report contains all the financial information and disclosures required by U.S. generally accepted accounting principles and is ideal for clients who are not required to have their financial statements audited, but who want financial statements with full disclosures for internal or external purposes.

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