Year-end Financial Statements

Michael Martin CPA Inc. Kamloops accountant offering accounting & tax services to all of BC. British Columbia Accounting firm

Year-End Financial Statement Compilation

CSRS 4200 Engagements for Small Businesses, Nonprofits, and Charities

Clear, organized financial statements are essential for understanding your business’s performance and making informed decisions. I provide year-end compilation engagements under CSRS 4200, helping you present your financial information in a professional format that supports internal planning, external reporting, and stakeholder confidence.

What Is a Compilation Engagement?

A compilation engagement involves assembling financial data provided by management into structured financial statements. It does not include audit or review procedures, and no assurance is provided. The goal is to present the information clearly and consistently, based on what you supply.

Each engagement includes:

  • Balance Sheet: A snapshot of assets, liabilities, and equity at year-end

  • Income Statement: A summary of revenues, expenses, and net income

  • Disclosures: Notes that help users interpret the financial results

These statements are prepared in accordance with CSRS 4200, the Canadian standard for compilation engagements.

Who Uses Compiled Financial Statements?

Compiled statements are useful for:

  • Business owners and managers who want a clear view of financial performance

  • Lenders and advisors who need reliable figures for financing or planning

  • Board members and stakeholders who require transparency and accountability

  • Internal teams conducting year-end reviews or budgeting for the year ahead

Why Choose a Compilation Engagement?

  • Professional presentation: Your financial data is organized into a clean, consistent format that reflects well on your business

  • Informed decision-making: Gain clarity on your financial position to support planning, forecasting, and performance evaluation

  • Cost-effective reporting: Get the structure and reliability of formal financial statements without the time and cost of an audit

  • Prepared for next steps: Whether you're applying for financing, preparing for a sale, or reviewing internal performance, these statements provide a solid foundation

What This Engagement Does Not Include

It’s important to understand the scope of a compilation:

  • I do not verify or audit the information you provide

  • I do not express an opinion or assurance on the financial statements

  • The responsibility for the accuracy and completeness of the data remains with management

This clarity helps set expectations and ensures the statements are used appropriately.

Let’s Get Started

If you need clear, professionally prepared year-end financial statements for your business, nonprofit, or charity, I can help. Contact me to schedule a consultation and learn how a compilation engagement can support your financial reporting and decision-making.

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