A review is a step up in the level of service from a compilation engagement, since some form of assurance on the financial statements will be expressed. Review procedures generally are limited to inquiries of company personnel and analytical procedures... 

A practitioner whose client’s stock is not publicly traded is often requested to compile or review financial statements. When an accountant is involved in the compilation of a client’s financial statements, he or she is generally required to issue... 

An accountant whose client’s stock is not publicly traded is often requested to compile or review financial statements. When an accountant is involved in the compilation or review of a client’s financial statements, he or she is generally required...