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Strategic guidance to help your business navigate challenges and seize opportunities for growth.
Learn MoreAUDIT & ASSURANCE
Reviews & Compilations
Professional financial statements for lenders, investors, and internal strategy.
Clarity Without the Cost of a Full Audit
Not every business scenario requires a complete, exhaustive financial audit. However, when seeking bank financing, satisfying partner agreements, or securing vendor credit, you still need professionally structured, CPA-backed financial statements.
SMAART Company provides Review and Compilation services designed to grant confidence to outside parties. A Compilation organizes your raw data into formal statements, while a Review goes further, applying analytical procedures to provide limited assurance that no material modifications are needed.
Core Directives
Lender Confidence
Cost Efficiency
Internal Baseline
Operational Milestones
01
Extraction
We gather your raw trial balances, ledgers, and operational data directly from your internal accounting software.
02
Structuring
Our CPAs apply advanced analytical procedures (for Reviews) and draft the formal statements in strict accordance with industry standards.
03
Issuance
We issue the formalized financial statements, complete with the appropriate CPA disclosure reports.
Included Services & Outcomes
Financial Statement Compilations
Analytical Financial Reviews
GAAP Compliance Structuring
Personal Financial Statements for Executives
Pro Forma Projections & Modeling
Financial Presentation Is Everything
When applying for capital, messy spreadsheets guarantee rejection. Professional compilation ensures your business is taken seriously.
FAQ
Questions &
Answers
Get answers to the most common questions about our reviews & compilations services.
A Compilation presents your data in standard format without any assurance from the CPA. A Review includes analytical testing and inquiries to provide 'limited assurance' to lenders.
Often, yes. Many mid-tier commercial loans explicitly require an annual CPA Review rather than a full, costly Audit.
Compilations typically deliver in 10 to 15 business days. Reviews run 3 to 4 weeks depending on company size, volume of transactions, and readiness of underlying records. Rushed timelines are available for loan deadlines, we regularly compress to 7 business days.
Reviews typically cost 40% to 60% of a comparable full audit, with no sacrifice in professional presentation. For most mid-tier loan covenants, franchisor requirements, and partnership agreements, a review meets the obligation at substantially lower cost.
Every document transits our encrypted portal. Access is restricted to the CPAs assigned to your engagement, files are encrypted at rest, and retention follows our SOC-aligned standards. Your financials never sit in email or on an unsecured drive.
Formalize Your Financials
Need statements rapidly for a loan or board meeting? Contact our Assurance division today.
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