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Choosing the Right Service: Comparing Audit, Review, Compilation, and Agreed-Upon Procedure Services

| Guidance & Support Tools

Designed for use by small- and medium-sized practices (SMPs), this brochure explains and differentiates the range of audit, review, compilation, and agreed-upon procedures services SMPs can provide and tailor to meet the needs of their small- and medium-sized entity (SME) clients. It can help current and prospective clients understand the range of services available, as well as their benefits. 

SMPs, the brochure is available below for you to view online, or download and print for your clients. Click on the image to view online. Click on the files below to print: either 8.5 x 11 or A4 as appropriate. See also:

See your national professional accountancy organization (PAO) for a customizable version to which you can add your contact details. The following PAOs are hosting the brochure for their members:

Disclaimer: While this brochure is designed to assist practitioners with the communication of certain services, it is not intended to be a substitute for practitioners referring to the international standards when communicating with clients. A practitioner should utilize this brochure in light of their professional judgment and the facts and circumstances involved in each particular engagement. IFAC disclaims any responsibility or liability that may occur directly or indirectly, as a consequence of the use and application of this brochure.

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