Supporting International Standards

Choosing the Right Service: Comparing Audit, Review, Compilation and Agreed-Upon Procedures Services - IFAC PAO MEMBERS ONLY

Dec 21, 2020 | Guidance & Support Tools

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A new, updated, customizable* brochure for IFAC member organizations ONLY, Choosing the Right Service: Comparing Audit, Review, Compilation, and Agreed-Upon Procedures Services, is here!

Designed specifically for distribution to your members operating in small- and medium-sized practices (SMPs), this brochure explains and differentiates the range of audit, review, compilation, and agreed-upon procedures services which SMPs can provide, in accordance with international standards. It can help current and prospective clients understand the range of services available, when they are appropriate, as well as their benefits.

The brochure has been updated to reflect International Standard on Related Services 4400 (Revised), Agreed-Upon Procedures Engagements, which was approved by the International Auditing and Assurance Board (IAASB) earlier this year and is effective for agreed-upon procedures engagements for which the terms of engagement are agreed on or after January 1, 2022. Additional minor edits have also been made and a marked-up Word version is available for Member Organizations who translated the earlier version.

Only IFAC Member Organizations can host and co-brand the customizable version for their members.

Follow these easy instructions (downloadable print instructions).

  1. Click buttons below to download the brochure in the size you need (A4- or letter-sized).
  2. Options:
    • Publish the PDF provided as is. Your SMP members can download & customize the PDF by adding their contact details to the cover; or
    • Request the InDesign files to co-brand and make permissible changes.* Member organizations are invited to add their logo to the cover, convert to PDF, and publish on their websites. Your SMP members can then download and add their contact details to the cover. (for the InDesign files, please email 

Email if your organization uses the brochure. This is both for our records, and so that we can add a link from our website, which hosts a non-customizable version.

Please also include this text on the web page that hosts the brochure file(s) on your website: 

This brochure is designed to assist practitioners with the communication of certain services but it is not intended to be a substitute for 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

We hope your members find the brochure useful. Feedback and questions welcome.


*Permissible Changes Member Organizations may make limited changes to the file, as follows:

  1. Add your organization’s logo to the cover.
  2. Remove services that are not relevant in your jurisdiction.
  3. Amend the references to the standards on pages 2 and 3. For example, ISA may change to CAS (Canadian Auditing Standards) in Canada.

More extensive changes, including translation, must be submitted as requests via the IFAC website. Questions? Email


Copyright © 2023 The International Federation of Accountants (IFAC). All rights reserved.


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