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Section 9200, Compilation Engagements [Superseded]

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

Overview

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

Date

De­vel­op­ment

Com­ments

February 1, 2020  

CSRS 4200, Compilation Engagements, was issued, replacing Section 9200.

CSRS 4200 will be effective for compiled financial information for periods ending on or after December 14, 2021.

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

Amendments under consideration

  • None

Correction list for hyphenation

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