Compilation services definition

Compilation services means compiling financial statements in accordance with standards established

Compilation services has the same meaning as means services, the objective of which is defined in Section 60.05 80.04 of the Statements Statement on Standards for Accounting and Review Services No. 19 21, issued December 2009October 2014 and published June 1, 2013June 1, 2017 in the AICPA Professional Standards by the American Institute of Certified Public Accoun- tants, 1211 Avenue of the Americas, New York, New York 10036‐8775, which is incorporated by reference. This incorporation by reference does not include any later amendments or editions. The incorporated material is available for inspection and copy- ing at the Board's office.

Compilation services means compiling financial statements in accordance with standards established by the American Institute of Certified Public Accountants or by any successor standard-setting authorities.

Examples of Compilation services in a sentence

• The scope of a review is less than that of an audit and therefore the level of assurance provided is lower Compilation of financial statements services (CPC 86213) Compilation services of financial statements from information provided by the client.

• Experience obtained in other areas (such as accounting write-up, tax compliance, consultations, forecasting and projections) is not considered qualifying under CBA Regulations section 12.5.  Other attest services, including, but not limited to: o Statements on Standards for Attestation Engagements (SSAE) No. 16o Agreed-upon procedureso Compliance audits Compilation services obtained after December 31, 2007 are no longer accepted as qualifying attest experience for licensure.

• Compilation services sold separately$,000.00 7016475009$,000.00Subtotal8.

• If the predominant qualifying experience is shown in this section, it is probable it will be reviewed by the Qualifications Committee of the CBA.Compilation Hours: Compilation services only to the extent preparation of full disclosure financial statements is supported by work papers.

• The review processes in Section 3 and interviews with core developers done by Rigby and Storey [2011] provide support for the idea that OSS developers will review only small, independent, complete contributions.(3) that are broadcast to a large group of stakeholders, but only reviewed by a small set of self-selected expertsThe mailing list broadcasts contributions to a potentially large group of individu- als.

More Definitions of Compilation services

Compilation services means profes- sional services required to be performed in accordance with the Statements on Stan- dards for Accounting and Review Services (SSARS) under rules adopted by the board in which the person performing the services presents a financial statement that:

Compilation services means services, the objective of which is defined in Section 80.04 of the Statement on Standards for Accounting and Review Services No. 21, issued October 2014 and published June 1, 2017 in the AICPA Professional Standards by the American Institute of Certified Public Accountants, 1211 Avenue of the Americas, New York, New York 10036‐8775, which is incorporated by reference. This incorporation by reference does not include any later amendments or editions. The incorporated material is available for inspection and copying at the Board's office.

Compilation services means providing a service performed in accordance with the Statement on Standards for Accounting and Review Services published by the AICPA or any applicable successor statement on standards published by the AICPA, that presents, in the form of a financial statement, information that is the representation of management without an expression of assurance on the statement.

Compilation services means providing a service performed in accordance with the

Compilation services means profes- sional services required to be performed in accordance with the Statements on Stan- dards for Accounting and Review Services (SSARS) under rules adopted by the Oregon Board of Accountancy pursuant to ORS

Compilation services means professional services required to be performed in accordance with the Statements on Standards for Accounting and Review Services (SSARS) under rules adopted by the [Oregon] board [of Accountancy pursuant to ORS 673.445] in which the person performing the services presents a financial statement that:

Compilation services means providing a service performed in accordance with the statements on Standards for Accounting and Review Services that presents, in the form of a financial statement, information that is the representation of management without an expression of assurance on the statement: Provided, That this definition does not apply to the use of the term “compilation” in section thirty-one of this article.