Compiled Financials
South Miami CPA Since 1983 - 786-250-4450

Compiled financial statements are the lowest level of reporting by an accountant.  Compiled financial statements are used where audited or reviewed financial statements are not required.


The purpose of compiled financial statements is generally to assure the reader that the financial statements have been prepared in accordance with generally accepted accounting principles or some other generally accepted method of accounting.


A compilation is limited to presenting in the form of financial statements information that is the representation of management. As the financial statements are not audited or reviewed, an accountant does not express an opinion or any other form of assurance on them.

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