Investor Presentaiton
Permissible Ancillary Services
Accounting and Auditing Services
➤ Financial auditing services:
fin
Examination of the accounting records and other supporting evidence of an organization for the purpose of
expressing an opinion as to whether financial statements of the organization present its financial and operational
position fairly on a given date, in accordance with generally accepted accounting principles.
➤ Accounting review services:
Reviewing services of annual and interim financial statements and other accounting information. The scope of a
review is less than that of an audit and therefore the level of assurance provided is lower.
➤ Compilation of financial statements services:
This includes compilation of financial statements from information provided by the client. No assurances regarding
the accuracy of the resulting statements are provided.
This service shall also include the preparation services of business tax returns, when provided as a bundle with the
preparation of financial statements for a single fee.
➤ Other accounting services:
Other accounting services such as attestations, valuations, preparation services of pro forma statements, etc.
Khandhar Mehta & Shah | Chartered Accountants
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