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AuG-16, Compilation of a Financial Forecast or Projection

Ef­fec­tive date:

February 1, 1993

[This Guideline is to be read in conjunction with the Preface to the CPA Canada Handbook – Assurance.]


AuG-16, Compilation of a Financial Forecast or Projection, deals with services provided by public accountants for those who require assistance in compiling a financial forecast or projection, but who do not require that the public accountant provide assurance concerning such future-oriented financial information. In such engagements, the public accountant receives information from management and compiles a financial forecast or projection. This Guideline provides the minimum standards and procedures a public accountant should meet when compiling a financial forecast or projection.

His­tory of AuG-16

There have been no amendments to AuG-16 since its date of issue.

Note: Our history summary does not take into account consequential amendments made as the result of other projects.

Amendments under consideration

Correction list for hyphenation

These words serve as exceptions. Once entered, they are only hyphenated at the specified hyphenation points. Each word should be on a separate line.