Andrei Belonogov, CPA 143 State Street Louisville, KY 40206 USA Tel: (502) 286-0115
INDEPENDENT ACCOUNTANT’S COMPILATION REPORT
To the owners of [Client Name] [Client Name]
Management is responsible for the accompanying financial statements of [Client Name], which comprise the balance sheet as of [Month DD, YYYY] and the related [[income statement], [statement of changes in equity], [statement of cash flows], and [the related notes]] for the year then ended in accordance with accounting principles generally accepted in the United States of America.
I have performed compilation engagement in accordance with [Statements on Standards for Accounting and Review Services] promulgated by [the Accounting and Review Services Committee of the AICPA].
I did not audit or review the financial statements nor was I required to perform any procedures to verify the accuracy or completeness of the information provided by management.
I do not express an opinion, a conclusion, nor provide any assurance on these financial statements.
{[IF SUBSTANTIALLY ALL FOOTNOTE DISCLOSIRES WERE OMITTED, INCLUDE THIS PARAGRAPH]:
{Management has elected to omit substantially all the disclosures required by accounting principles generally accepted in the United States of America. If the omitted disclosures were included in the financial statements, they might influence the user’s conclusions about the company’s financial position, results of operations, and cash flows. Accordingly, the financial statements are not designed for those who are not informed about such matters.}}
{[INCLUDE THIS PARAGRAPH IF THERE ARE KNOWN DEPARTURES]
{Additionally, accounting principles generally accepted in the United States of America require that […]. Management has informed me that [Client Name] has […]. The effect of this departure from accounting principles generally accepted in the United States of America on the financial statements and the Schedule has not been determined.}}
{[INCLUDE GOING CONCERN PARAGRAPH IF APPLICABLE]
{Finally, certain conditions indicate that the Company may be unable to continue as a going concern. The accompanying financial statements do not include any adjustments that might be necessary should the Company be unable to continue as a going concern.}}
This report is intended solely for the information and use of [the intended user] and is not intended to be and should not be used by anyone other than these specified party.
[Signature]
Louisville, KY