Accounting services

**Includes:** - reviewing annual and interim financial statements and other accounting information. The scope of a review is less than that of an audit, and the level of assurance provided is thus lower. - compilation of financial statements from information provided by the client. No assurances regarding the accuracy of the resulting statements are provided. - preparation of business tax returns, when provided as a package with the preparation of financial statements for a single fee are classified here - compilation of income statements, balance sheets, etc. - analysis of balance sheets, etc. - other accounting services such as attestations, valuations, preparation of pro forma statements, etc.

**Excludes:** - financial auditing services, cf. 82210 - bookkeeping services, cf. 82222 - tax preparation services, when provided as separate services, cf. 823