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Section 9200, Compilation Engagements

Ef­fec­tive date:

Applies to Notice to Reader communications issued on or after January 1, 1988, except that the Recommendation in paragraph 9200.25 applies to Notice to Reader communications dated on or after July 1, 2007


Section 9200 deals with compilation engagements, services provided by public accountants for those who require assistance in compiling financial statements from information they have, but who do not require that the public accountant provide any assurance regarding such statements.

Under this Section, a compilation engagement is one in which a public accountant receives information from a client and arranges it into the form of a financial statement. The public accountant is concerned that the assembly of information is arithmetically correct. Unlike an audit or a review engagement in which the public accountant does sufficient work to issue a communication that provides assurance regarding the financial statements, no expression of assurance is provided in a compilation engagement.

His­tory of Sec­tion 9200

There have been no amendments to Section 9200 since July 2007.

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.