APES 315 Compilation of Financial Information
Reporting on a compilation engagement (section 10) – APES 315 Compilation of Financial Information

APES 315 Compilation of Financial Information 10.3: Internal-use compilations: accountant's report disclaimer

What does 10.3 require?

Where the information is compiled for the client's internal use only, its use is restricted and the Member should attach an accountant's report disclaimer and should mark every page with a reference stating that the statements are unaudited, restricted to internal use and to be read with the attached disclaimer. Appendix 5 gives an example disclaimer.

Maintained by Gerard Blokdyk

Other controls in Reporting on a compilation engagement (section 10) – APES 315 Compilation of Financial Information

Query this from an agent

The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.