Reviews are performed in accordance with Statements and Standards for Accounting and Review Services listed by the American Institute of Certified Public Accountants.  

A review consists principally of inquires of organization personnel and analytical procedures applied to financial data.  It is substantially less in scope than an audit in accordance with auditing standards generally regarding the financial statements taken as a whole.  The end result is a determination of whether there are any material modifications that should be made to the financial statements in order for them to be in conformity with the basis of accounting used.

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