Review engagement

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This is a limited assurance engagement where I perform a review of your financial statements and form a conclusion on whether anything has come to my attention to cause me to believe that the financial statements are not prepared, in all material respects, in accordance with the applicable financial reporting framework.

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The most common framework for mid-size businesses in Atlantic Canada is the Accounting Standards for Private Enterprises (“ASPE”). General purpose financial statements under this framework are designed to meet the common information needs of external users of financial information about an entity and normally include a balance sheet, income statement, statement of retained earnings, cash flow statement and notes to the financial statements.

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This engagement would include the completion of any necessary adjustments and the drafting of any notes to the financial statements as required.