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Businesses have varying financial reporting needs, and an audit is not always necessary. Although review services don't provide the level of assurance as an audit, we have methodology and quality controls in place to deliver a Review as a valuable financial tool.
A review is helpful for entities that must report their financial position to third parties, such as regulatory agencies or creditors. Reviewed financial statements may also be useful to business owners who are not actively involved in managing their companies. Topping, Kessler & Co. will issue a report that provides limited assurance that material modifications to the financial statements are not necessary.
A review consists of inquiry and analytical procedures applied to financial data without outside verification. Two factors that differentiate a review from a compilation – our professionals must remain independent of the client during a review, and all appropriate disclosures must be included in the reviewed financial statements. With respect to reliability and assurance, a review is less extensive than an audit, but allows more reliance than a compilation.
We are accessible and committed to helping you achieve your financial goals. Contact us TODAY to discuss your Business Review needs.
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