Certification (Financial Statements)

  • Audit engagement
  • Review engagement
  • Compilation engagement
  • Due diligence
  • Financial projections


Out of the three types of engagements, the audit engagement provides the highest level of assurance to financial statements. Financial statements give a true and fair view, at a specific date, of a company’s financial position and operating results in accordance with relevant accounting standards (IFRS and ASPE).


The review engagement provides a lower level of assurance than an audit. Although the review is in accordance with relevant accounting standards, the chartered accountant reviewing the information from the client is limited to assessing if the information is credible.


For the compilation engagement, the chartered accountant uses available data from the company. However, this type of engagement provides no assurance to the reader and the chartered accountant does not express any opinion.


The purpose of due diligence is to ensure that a business purchase/sale transaction is in accordance with the law. A buyer should have various aspects of the target company verified by its own experts to ensure that the representations made by the seller are compliant. Due diligence usually covers the following areas: operations, intellectual property, property, human resources, legal aspects, accounting, taxes and environmental issues.


Need financing? The first step is to estimate how much you will need based on short- and medium-term forecasts. We help the company prepare financial projections. This information is based on assumptions that reflect the guidelines of the entrepreneur.

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