Compilation engagement model file
Author: Ordre des comptables professionnels agréés du Québec
Next edition scheduled for November 2019
This model file is intended for practitioners called upon to perform a compilation engagement. It includes a compilation program completed for a fictitious entity. The file also includes numerous references to CPA Canada Handbook – Assurance sections and all the references needed to complete this type of engagement.
The 2018 edition of this model file takes into account the updates to the CPA Canada Handbook – Assurance issued up to June 30, 2018 (including Highlight Summary no. 21 published in March 2018).
Update – October 2018
The 2018 update includes, among other things, the update of the engagement letter. Also, there is a new module about new developments and comments from professional inspection.
- New developments and comments from Professional Inspection
- Section 1 – Basic concepts
- Quality control and documentation
- Association and compilation engagement acceptance
- Planning the compilation engagement
- Execution of the compilation engagement
- File review
- Conclusion and Notice to Reader
- Other working paper files
- Section 2 – Practical exercises & case study
- Section 3 – Model working paper file
CPAs in public practice.
Please note that this tool is included in the following training activity: