Review (Section 8200) and compilation engagement program

Author: CPA Canada

Note that this review program is prepared in accordance with Section 8200. It applies to financial statement reviews for periods ending no later than December 13, 2017. 

For financial statement reviews for periods beginning of or after December 14, 2017, please refer to Review engagement program – CRSE 2400.


Designed to meet practitioners' needs, the programs and questionnaires are checklists that provide guidance on planning, performing and reviewing review or compilation engagements.

This program includes samples of engagement and management representation letters.

Target clientele

CPAs in public practice.

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The Review and compilation engagement program was developed from the audit program produced by CPA Canada.

 The Order also offers the Sample letters for audit, review and compilation engagements which include several examples of letters adapted to Québec's regulations and which can be tailored to a specific engagement.

Available in other language

Programme – Mission d’examen et de compilation

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