A financial statement compilation is a service to assist the management of a business in presenting its financial statements. Members undertaking compilation engagements should refer to International Standard on Related Services 4410 (Revised) Compilation Engagements (ISRS4410) for guidance on the completion of such engagements.
We have issued TA 04 2022 Chartered Accountants’ Reports on The Compilation of Financial Information to highlight a number of matters that may be helpful to an accountant in ROI/UK undertaking such an engagement.
The following miscellaneous technical statements, M41 and M48 have been withdrawn.
- M48 Chartered Accountants’ Reports on the Compilation of Historical Financial Information of Unincorporated Entities
- M41 Chartered Accountants' reports on the Compilation of financial Statements of incorporated entities