Preparing Future-Ready Professionals

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

Sep 30, 2016 | Guidance & Support Tools
8 Pages

All available Translations: Arabic French Georgian Lithuanian + View All

In Progress Translations: | Hungarian | Portuguese

Don't see your language? Request permission to translate

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.


Copyright © 2022 The International Federation of Accountants (IFAC). All rights reserved.


Related Resources


Get the latest updates delivered to your inbox

Subscribe now



View Boards Site


Translations & Permissions

Looking to reproduce the standards for your members? Want to include IFAC's publications in your training materials or university course? Learn how we can help.

IP permissions and policies

Primary tabs

Thank you for your interest in our publications. These valuable works are the product of substantial time, effort and resources, which you acknowledge by accepting the following terms of use. You may not reproduce, store, transmit in any form or by any means, with the exception of non-commercial use (e.g., professional and personal reference and research work), translate, modify or create derivative works or adaptations based on such publications, or any part thereof, without the prior written permission of IFAC.

Our reproduction and translation policies, as well as our online permission request and inquiry system, are accessible on the Permissions Information web page.

For additional information, please read our website Terms of Use. ALL RIGHTS RESERVED.