Mar 2014

Category: Business
Written by Super User

Accounting and Auditing Services (CPC 8621)


 Financing Auditing Service : CPC 86211 Accounting Review Services : CPC 86212  Compilation of Financial Statement Services : CPC 86213  Other Accounting Services : CPC 86219 
Examination services of the accounting records and other supporting evidence of an organization for the purpose of expressing an opinion as to whether financial statements of the organization present fairly its position as at a given date and the results of its operation for the period ended on that date in accordance with generally accepted accounting principle. Reviewing services of annual and interim financial statements and other accounting information. The scope of a review is less than that of an audit and thereof the level of assurance provided is lower. Compilation services of financial statements from information provided by the clients. No assurance regarding the accuracy of the resulting statements are provided. Preparation services of business tax returns, when provided as a bundle with the preparation of financial statements for a single fee, are classified here.

Exclusion : Business tax preparation services, when provided as separate services, are classified in subclass 86302 (Business tax preparation and review services

Other accounting services such as attestations, valuations, preparation services of pro forma statements, ect.

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