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CA-Chartered Accountant
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Glossary of Accounting Terms Result for notice to reader | Simkover and Associates

Notice to Reader- Financial statements prepared by a Canadian Chartered Accountant without audit or review. This form of financial statement is also known as a compilation engagement, since financial statements are being compiled on the basis of information provided by the management of the company. This form of financial statement is typically used when the main user of the financial statements is the government, as an attachment to the corporate income tax returns. This form of financial statements is not usually appropriate for users like banks or other creditors of the company, since they are not designed to provide assurance that the numbers contained within the financial statements have been verified by the Chartered Accountant and can be relied upon.

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