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The report explains management’s responsibility for financial statements, describes the firm’s compilation engagement scope, and clarifies that no audit or review procedures are performed and no opinion or assurance is expressed. It specifies customary fields such as firm signature, license details, location, report date, and optional considerations like addressee and including the legal entity type disclosure.",{"@graph":63,"@context":118},[64,80,101],{"@type":65,"itemListElement":66},"BreadcrumbList",[67,71,74,77],{"item":68,"name":69,"@type":70,"position":9},"https://docshare.wps.com","Home","ListItem",{"item":72,"name":10,"@type":70,"position":73},"https://docshare.wps.com/template/",2,{"item":75,"name":41,"@type":70,"position":76},"https://docshare.wps.com/template/letters/",3,{"item":78,"name":59,"@type":70,"position":79},"https://docshare.wps.com/template/compilation-report-for-corporation-english-version-updated-may-2025/179517/",4,{"url":78,"name":59,"@type":81,"image":82,"author":87,"headline":59,"publisher":90,"fileFormat":93,"inLanguage":57,"description":61,"dateModified":94,"datePublished":95,"encodingFormat":93,"isAccessibleForFree":96,"interactionStatistic":97},"DigitalDocument",{"url":83,"@type":84,"width":85,"height":86},"https://docshare.wps.com/thumbnails/compilation-report-for-corporation-english-version-updated-may-2025/179517.png","ImageObject",442,249,{"name":88,"@type":89},"Aria","Person",{"url":68,"name":91,"@type":92},"DocShare","Organization","application/vnd.openxmlformats-officedocument.wordprocessingml.document","2026-10-22","2026-09-02",true,{"@type":98,"interactionType":99,"userInteractionCount":25},"InteractionCounter",{"@type":100},"ViewAction",{"@type":102,"mainEntity":103},"FAQPage",[104,110,114],{"name":105,"@type":106,"acceptedAnswer":107},"What does management need to provide in a compilation engagement report?","Question",{"text":108,"@type":109},"Management is responsible for the accompanying financial statements and related notes prepared under accounting principles generally accepted in the United States of America.","Answer",{"name":111,"@type":106,"acceptedAnswer":112},"Does the accountant’s compilation engagement include an audit or review opinion?",{"text":113,"@type":109},"No. The accountant does not audit or review the financial statements and does not express an opinion, conclusion, or provide assurance.",{"name":115,"@type":106,"acceptedAnswer":116},"Which signature and identification details are typically included in the report?",{"text":117,"@type":109},"The report should include the manual or printed signature of the accountant’s firm, the license number and expiration date, the firm location, and the report date reflecting completion of procedures.","https://schema.org",{"og:url":78,"og:type":120,"og:title":59,"og:site_name":91,"og:description":61},"article",{"robots":122,"canonical":78},"index,follow",{"doc_id":124,"site_id":56},179517,1788337281,{"code":4,"msg":5,"data":127},{"doc_id":124,"user_id":128,"nickname":88,"user_avatar":129,"doc_module":9,"category_id":40,"category_name":41,"doc_title":59,"doc_description":61,"doc_content":130,"file_id":131,"file_url":132,"file_type":133,"file_size":134,"view_count":25,"is_deleted":4,"is_public":9,"is_downloadable":9,"audit_status":9,"page_count":73,"language":135,"language_code":57,"site_id":56,"html_lang":57,"table_of_contents":136,"faqs":137,"seo_title":138,"seo_description":61,"update_tm":125,"read_time":9},2336464648322,"https://ap-avatar.wpscdn.com/avatar/2200025388227c56fec?_k=1778556882303663488","COMPILATION REPORT FOR CORPORATION-ENGLISH VERSION\nTo Management\nXYZ Company\nCity, State\nManagement is responsible for the accompanying financial statements of [Name of Company]  (a corporation), which comprise the balance sheets as of [Date] , and the related statements of income and retained earnings and cash flows for the years then ended, and the related notes to the financial statements in accordance with accounting principles generally accepted in the United States of America. I (We) have performed a compilation engagement in accordance with Statements on Standards for Accounting and Review Services promulgated by the Accounting and Review Services Committee of the AICPA. I (We) did not audit or review the financial statements nor was I (were we) required to perform any procedures to verify the accuracy or completeness of the information provided by management. I (We) do not express an opinion, a conclusion, nor provide any assurance on these financial statements.\n[Firm’s Signature]\n[License Number & Expiration Date]\n[Location of Firm (City, State Where Auditor’s Report Is Issued)]\n[Report Date]\nCPA DIGITAL STAMP\nNotes:\nAuthority—\u0013 MACROBUTTON PPC_LinkManager AR-C 80.A53, Illustration 1 \u0015 (\u0013 MACROBUTTON PPC_LinkManager AR-C 80A.A52, Illustration 1 \u0015).\n2. \u0013 MACROBUTTON PPC_LinkManager AR-C 80 \u0015 (\u0013 MACROBUTTON PPC_LinkManager AR-C 80A \u0015) does not include a requirement that the accountant’s compilation report include a title. Adding a title such as “Accountant’s Compilation Report” is not precluded.\n3. \u0013 MACROBUTTON PPC_LinkManager AR-C 80 \u0015 (\u0013 MACROBUTTON PPC_LinkManager AR-C 80A \u0015) does not include a requirement for the accountant’s compilation report to include the addressee. However, normally, all compilation reports are addressed to management. Many small entities do not have boards of directors and/or stockholders. In addition, management may, or may not, include the owners of the entity.\nThe authors believe that the type of legal entity, if not obvious from the name, needs to be disclosed parenthetically after the name of the company.\nThe report should include the manual or printed signature of the accountant’s firm (\u0013 MACROBUTTON PPC_LinkManager AR-C 80.17g \u0015). Prior to SSARS No. 26, \u0013 MACROBUTTON PPC_LinkManager AR-C 80A.17g \u0015 states that the compilation report should include the signature of the accountant or the accountant’s firm. However, according to the Observations and Suggestions following \u0013 MACROBUTTON PPC_LinkManager Paragraph 2.51g \u0015 of the AICPA Guide, the pre-SSARS No. 26 requirement for the accountant’s compilation report to include the signature of the accounting firm or the accountant is not meant to indicate that the engagement partner may sign the report with their name instead of the firm name. While the engagement partner is not precluded from signing the report with their name in addition to the firm name, the intent of the requirement is that a sole practitioner can sign the report with their name only, as a sole practitioner is considered a firm.\nThe report should include the city and state in which the accountant practices [\u0013 MACROBUTTON PPC_LinkManager AR-C 80.17h \u0015 (\u0013 MACROBUTTON PPC_LinkManager AR-C 80A.17h \u0015)]. That information may be shown on the accountant’s letterhead [\u0013 MACROBUTTON PPC_LinkManager AR-C 80.A26 \u0015 (\u0013 MACROBUTTON PPC_LinkManager AR-C 80A.A26 \u0015)].\nThe report should be dated as of the completion of the accountant’s procedures [\u0013 MACROBUTTON PPC_LinkManager AR-C 80.17i \u0015 (\u0013 MACROBUTTON PPC_LinkManager AR-C 80A.17i \u0015)]. Section \u0013 MACROBUTTON PPC_LinkManager 604 \u0015 discusses dating the accountant’s report.\nThe financial statements should have all notes necessary for a fair presentation under GAAP [\u0013 MACROBUTTON PPC_LinkManager AR-C 80.26 \u0015 (\u0013 MACROBUTTON PPC_LinkManager AR-C 80A.26 \u0015)]. If notes are omitted, see Appendix \u0013 MACROBUTTON PPC_LinkManager 6A-3 \u0015.\nThis standard report is appropriate if a combined statement of income and retained earnings is presented. If a separate s","cbCaim3h7c2TycGa","https://ap.wps.com/l/cbCaim3h7c2TycGa","docx",17615,"English","# Compilation Report for Corporation - English Version\n## Engagement scope and responsibilities\n## Required report elements and notes","[{\"question\":\"What does management need to provide in a compilation engagement report?\",\"answer\":\"Management is responsible for the accompanying financial statements and related notes prepared under accounting principles generally accepted in the United States of America.\"},{\"question\":\"Does the accountant’s compilation engagement include an audit or review opinion?\",\"answer\":\"No. The accountant does not audit or review the financial statements and does not express an opinion, conclusion, or provide assurance.\"},{\"question\":\"Which signature and identification details are typically included in the report?\",\"answer\":\"The report should include the manual or printed signature of the accountant’s firm, the license number and expiration date, the firm location, and the report date reflecting completion of procedures.\"}]","Compilation Report for Corporation - English Version - Updated MAY 2025 | DOCX"]