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Levels of Financial Reporting
The accountants at Reicin Pollack offer three levels of service on the financial statements that we prepare. The nature of each service and the level of assurance are described below. All work is performed in accordance with standards established by the American Institute of Certified Public Accountants.

Audit
An audit provides the highest level of assurance on the financial statements. Our work includes a review of internal controls, testing of selected transactions and communication with third parties such as customers, vendors, banks and your attorneys. The auditors report will state that "in our opinion, the financial statements are fairly stated in accordance with the method of accounting used by the company." Fairly stated implies that the statements are free of material misstatements. It would be cost-prohibitive to perform sufficient testing to state that the statements are error free.

Review
A review provides a somewhat lower level of assurance than an audit. Our work consists of discussions with management and analytical procedures applied to financial data. The accountants' report provides limited assurance. It states that an audit was not performed and that we are not issuing an audit opinion but it goes on to say that nothing came to our attention to lead us to believe that the statements had any material misstatements.

Compilation
A compilation provides the least comprehensive level of assurance. Our work consists of preparing statements from information provided by you. The accountants report states that we have not performed an audit or review and that no assurance is being provided.

Summary
Each level of service provides a full set of financial statements including the footnotes where and when applicable. There is an option to omit the footnotes and/or a cash flow statement when issuing a compilation report.