n Without Prejudice - The independent compilation engagement : company law
|Article Title||The independent compilation engagement : company law|
|© Publisher:||JetBlue Publishers (Pty) Ltd|
|Publication Date||May 2013|
|Pages||30 - 32|
On May 1 2011 the Companies Act, 2008 introduced a third component to the assurance of financial statements prepared by directors. The compilation is an engagement in which an accountant (not an independent auditor or independent reviewer) applies accounting and financial reporting expertise to assist directors in the preparation and presentation of financial statements.
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