Compilation Engagement definition

Compilation Engagement means a compilation engagement completed or purporting to be completed in accordance with the Standards of Professional Practice published by CPA Canada, as amended from time to time;
Compilation Engagement means an engagement in which a practitioner compiles financial information in respect of an entity in accordance with the agreed terms of engagement, and issues a report to accompany the compiled financial information.
Compilation Engagement means an engagement in which a practitioner applies accounting and financial reporting expertise to assist management in the preparation and presentation of financial information of an entity in accordance with an applicable financial reporting

Examples of Compilation Engagement in a sentence

  • Minimum Compilation Engagement financial statements prepared by a licensed CPA in public practice.

  • A Member or Professional Corporation registering a Firm in accordance with 404(1)(b) in the provision of Compilation Engagement services shall meet additional registration requirements pursuant to By-laws 422 - 429.

  • COMPILATION ENGAGEMENT SERVICES‌ 422 Registration to provide Compilation Engagement Services‌ (1) Any Member applying to the Membership & Licensing Committee for registration to provide Compilation Engagement services shall be reviewed by the Membership & Licensing Committee to determine eligibility pursuant to the requirements of these By-laws.

  • Distinguishing the Compilation Engagement from an Assurance Engagement (Ref: Para.

  • In terms of Standing Order 7, the Board agreed that the Members did not require to leave the meeting and could take part in the discussion on this item.

  • Documenting the Compilation Engagement (2.14 to 2.15) The new standard imposes specific documentation requirements.

  • Fiscal Year 2018 Audit Engagement Letter and Fiscal Year 2018 Compilation Engagement Letter between Arledge and Associates and the City of Bartlesville to perform the annual audit.

  • APES 315 ED provides additional guidance in respect of documentation of a Compilation Engagement.

  • The objective of a Compilation Engagement is for the Member in Public Practice to use accounting expertise, as opposed to auditing expertise, to collect, classify and summarise financial information.

  • Comparison of Preparation Versus Compilation Engagement CompilationEngagement (AR-C 80) 11 In certain cases, a disclaimer report may be required if each page of the prepared financial statements does not include a “no assurance is provided” legend.A preparation engagement and peer review An important issue that practitioners want answered is whether a preparation of financial statements engagement, by itself, is subject to peer review.


More Definitions of Compilation Engagement

Compilation Engagement means the preparation of a financial statement based on information received from a client that is not reviewed or audited and for which no assurance is provided as to whether the financial statement is presented fairly;
Compilation Engagement means the preparation of a financial statement based on information received from a client that is not reviewed, audited or verified for accuracy or completeness.

Related to Compilation Engagement

  • Compilation means providing a service to be performed in accordance with statements on standards for accounting and review services that are presenting, in the form of financial statements, information that is the representation of management or owners without undertaking to express any assurance on the statements.

  • Data means all results, technical information and materials developed and/or obtained in the performance of the Services hereunder, including but not limited to all reports, survey and evaluation tools, surveys and evaluations, plans, charts, recordings (video and/or sound), pictures, curricula, electronically prepared presentations, public awareness or prevention campaign materials, drawings, analyses, graphic representations, computer programs and printouts, notes and memoranda, and documents, whether finished or unfinished, which result from or are prepared in connection with the Services performed hereunder.

  • Manuals means the manuals and other documents that may be supplied to the Contractor by Land Bank on or around the Signature Date, or as soon thereafter as may be practicable, and which Manuals contain, inter alia, information and/or data relating to or in connection with the Land Bank Policies;

  • Computer means an electronic device that accepts information in digital or similar form and manipulates it for a result based on a sequence of instructions.

  • Company Proprietary Software means all Software owned by the Company.

  • Notebook computer , which means an electronic,

  • Databases means databases and other compilations and collections of data or information.

  • Desktop computer means a computer where the main unit is intended to be located in a permanent location, often on a desk or on the floor. Desktops are not designed for portability and utilize an external computer display, keyboard, and mouse. Desktops are designed for a broad range of home and office applications.

  • Programming means the process of organisation, decision-making and allocation of financial resources in several stages, with the involvement of partners in accordance with Article 5, intended to implement, on a multi-annual basis, joint action by the Union and the Member States to achieve the objectives of the Union strategy for smart, sustainable and inclusive growth;

  • Software means any computer software programs, including all source code, object code, and documentation related thereto and all software modules, tools and databases.

  • Operating Software means those routines, whether or not identified as Program Products, that reside in the Equipment and are required for the Equipment to perform its intended function(s), and which interface the operator, other Contractor-supplied programs, and user programs to the Equipment.

  • Personnel file means, for the purposes of Part III (8VAC20-90-60 et seq.), any and all memoranda, entries or other documents included in the teacher's file as maintained in the central school administration office or in any file regarding the teacher maintained within a school in which the teacher serves.

  • information folder means the complete folder, including the information document, file, data, drawings, photographs, and so on, supplied by the applicant, it being permissible to supply the information folder in the form of an electronic file;

  • Confidential System Information means any communication or record (whether oral, written, electronically stored or transmitted, or in any other form) provided to or made available to Grantee; or that Grantee may create, receive, maintain, use, disclose or have access to on behalf of HHSC or through performance of the Project, which is not designated as Confidential Information in a Data Use Agreement.

  • Education records means an education record as defined in the Family Educational Rights and Privacy Act and its implementing regulations, 20 USC Section 1232g and 34 CFR Part 99, respectively.

  • Teacher Data is defined as at least the following: Social security number. Date of birth. Personal street address. Personal email address. Personal telephone number Performance evaluations. Other information that, alone or in combination, is linked or linkable to a specific teacher, paraprofessional, principal, or administrator that would allow a reasonable person in the school community, who does not have personal knowledge of the relevant circumstances, to identify any with reasonable certainty. Information requested by a person who the department reasonably believes or knows the identity of the teacher, paraprofessional, principal, or administrator to whom the education record relates.

  • Staffing Information in relation to all persons identified on the Supplier's Provisional Supplier Personnel List or Supplier's Final Supplier Personnel List, as the case may be, such information as the Department may reasonably request (subject to all applicable provisions of the DPA), but including in an anonymised format: (a) their ages, dates of commencement of employment or engagement, gender and place of work; (b) details of whether they are employed, self employed contractors or consultants, agency workers or otherwise; (c) the identity of the employer or relevant contracting Party; (d) their relevant contractual notice periods and any other terms relating to termination of employment, including redundancy procedures, and redundancy payments; (e) their wages, salaries, bonuses and profit sharing arrangements as applicable; (f) details of other employment-related benefits, including (without limitation) medical insurance, life assurance, pension or other retirement benefit schemes, share option schemes and company car schedules applicable to them; (g) any outstanding or potential contractual, statutory or other liabilities in respect of such individuals (including in respect of personal injury claims); (h) details of any such individuals on long term sickness absence, parental leave, maternity leave or other authorised long term absence; (i) copies of all relevant documents and materials relating to such information, including copies of relevant Agreements of employment (or relevant standard Agreements if applied generally in respect of such employees); and (j) any other “employee liability information” as such term is defined in regulation 11 of the Employment Regulations;

  • Company Data means all data collected, generated, or received in connection with the marketing, delivery, or use of any Company Product, including Personal Data.

  • Custom Software means Software identified as such in Appendix 4 of the Contract Agreement and such other Software as the parties may agree in writing to be Custom Software.

  • Business Software means with respect to a Licensor, all Software to the extent Controlled by such Licensor or any of its Affiliates as of the Effective Date, which Software is reasonably required as of the Effective Date for the conduct of (i) the Agriculture Business if the Licensee is AgCo, including as listed on section (i) of Schedule Q, or (ii) the Materials Science Business if the Licensee is MatCo, including as listed on section (ii) of Schedule Q, in each case (in respect of the foregoing (i) and (ii)), only if and to the extent such Licensee and its Affiliates have not been granted a license or other rights to use such Software under the Separation Agreement or any other Ancillary Agreement. Notwithstanding the foregoing, Business Software expressly excludes any and all Excluded IP.

  • Client Information means any data, information, software or other materials that you provide to Red Hat under the Agreement.

  • Electronic Subcontracting Reporting System (eSRS) means the Governmentwide, electronic, web-based system for small business subcontracting program reporting. The eSRS is located at http://www.esrs.gov.

  • Appendix Information means the information which must be provided for the selected modules as set out in the Appendix of the Approved EU SCCs (other than the Parties), and which for this Addendum is set out in:

  • ABS Term Sheets shall have the meanings given such terms in the Xxxxxx/PSA Letters, but shall include only those Computational Materials that have been prepared or delivered to prospective investors by or at the direction of an Underwriter.

  • Computer database or “database” means a collection of recorded information in a form capable of, and for the purpose of, being stored in, processed, and operated on by a computer. The term does not include computer software.

  • Personnel data means government data on individuals maintained because the individual is or was an employee or applicant for employment. For purposes of this policy, “employee” includes a volunteer or an independent contractor.