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Compilation Services

Audit, Review, and Compilation are three distinct levels of service relating to financial statement reporting that Curtis Blakely & Co., P.C., CPAs provide our business clients. Each is a useful tool in various situations.


An Audit is the highest level of service involving a critical review and selected independent verification of financial information. The audit results in an independent, professional opinion from a certified public accountant attesting to the fairness and accuracy of your financial statements and the representations they contain.

Audits are often necessary to comply with the requirements of lending institutions, suppliers, regulatory agencies or others who rely heavily on the information contained in your financial statements. Audits provide the "highest level of assurance" about the reliability of your financial statements, and offer an assessment of your operational systems from an objective source with knowledge and experience in your industry.


A Review is an evaluation of your company's financial statements using management inquiries, analytical procedures, and our knowledge of the industry and your business. The scope of a review is less than an audit, but it provides "limited assurance" that nothing came to our attention requiring modification.


A Compilation requires the assembling of financial data from your accounting records and presenting, in the form of financial statements, information that is the representation of management (owners) without providing any assurance on the statements. The information gathered may also help in determining your need for additional accounting services. A compilation will provide the assistance needed to prepare meaningful financial statements.

Curtis Blakely & Co., P.C., CPAs can perform all of your accounting needs, no matter the size or complexity.

You have assurance needs from a banker or supplier that don't require an audit. We can provide a review or a compilation. These are less in scope than an audit, but still provide financial statements representative of management as well as other information requested by the user. Typically these services are offered to smaller, closely held businesses where the assurance provided to third parties as a result of the audit process are not required.

We perform compilations and review services in accordance with the Statements on Standards for Accounting and Review Services issued by the American Institute of Certified Public Accountants.

We have developed formal procedures to cost effectively perform reviews or compilations and can help you evaluate the best service to fit your reporting needs. As with any of our services, you will receive personal assistance from seasoned staff and at least one shareholder.


Our fees for our compilation services are competitively priced.
For more information, please email or call our office at 903-758-0734.