A compilation engagement, as defined by ISRS 4410, provides financial statement preparation services without expressing assurance, helping businesses comply with financial reporting standards while management retains responsibility for the integrity of the data.
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The International Standard on Related Services (ISRS) 4410, Compilation Engagements, provides a framework for accountants engaged in the preparation of financial statements without providing any assurance. ISRS 4410 is specifically designed for compilation engagements and establishes key principles to ensure transparency, professionalism, and clarity in these services. It establishes the basic principles and responsibilities for practitioners performing compilations, aiming to assist clients in presenting financial information in accordance with an applicable financial reporting framework. However, unlike an audit or a review, no assurance is provided on the accuracy or completeness of the financial information.
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Pretoria: Spaces, Byls Bridge Office Park, Building 14 Block B, Cnr of Olievenhoutbosch Road and Jean Avenue, Centurion, 0157
Cape Town: Cape Town Spaces Office, Century City, No1 Bridgeway Road, Bridgeways Precinct, Cape Town, 7441
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