In each compilation, we balance technical clarity with operational consistency. From defining the framework and scope to issuing the final report, we structure a disciplined process that lets your team maintain traceability, deliver consistent packages, and respond quickly to third-party requests.
Data, formats, reports, and timelines are all documented so each reporting cycle becomes faster and more predictable than the last.
Framework and scope definition
We align with management on the reporting framework (U.S. GAAP, income-tax-basis, or other), reporting period, and purpose of the package. We document what is included and what is not, so all internal areas stay in sync.
Data gathering and traceability
We integrate ERP, banks, and gateways. While a compilation does not verify the information, we establish data sources and owners and build support listings that make the statements easy to read and keep consistent from one cycle to the next.
Financial statement preparation and presentation
We prepare the Balance Sheet, Income Statement, and Statement of Cash Flows using consistent formatting. If management chooses to omit certain notes, we disclose that fact in the report. We pay attention to headings, cut-off, comparatives, and agreed disclosures so the package is clear even for non-technical readers.
Compilation report (CPA report)
We issue the report required under AR-C 80, stating the applied framework, that no assurance is provided, and the state of independence. The wording is adapted to the intended use of the document (lenders, boards, investors).
Timeline and coordination with third parties
We define a timetable with milestones (close, support gathering, final read, report issuance) and, when needed, coordinate delivery dates with banks or investors to minimize rework.
Governance and version control
Standard templates, change logs, and named reviewers. The goal: the same structure every period, so management can compare results without wasting time on formatting.
Frictionless escalation
If later you are asked for a review or audit, we leave the foundation organized (templates, schedules, references) so the engagement can be upgraded with minimal rework.
In a compilation, we present the financial information your team provides in the form of financial statements. We do not provide assurance, but we do issue a compilation report that states that the financial statements have not been audited or reviewed.
Before issuing the report, we agree on the reporting framework (U.S. GAAP, income-tax-basis, or another framework), the presentation format, and a timeline with clear milestones for management and third parties.
Frequently Asked Questions
Do you only work with Florida-based companies?
No. We operate from our headquarters in Florida and serve companies throughout the U.S. and globally, with clients in the Americas, Europe, and the Caribbean. Location does not limit our services or timelines.
How is a Compilation engagement different from a Preparation engagement?
In a Preparation (AR-C 70), there is no accountant’s report; in a Compilation (AR-C 80), we issue a report that presents the information in the form of financial statements, but without assurance. If a third party requires limited assurance, a Review (AR-C 90) is the appropriate level.
What exactly do you deliver in a Compilation?
Financial statements under the agreed framework plus the CPA compilation report. We include an executive summary for management and an appendix index so third parties can navigate the package easily.
How long does the first cycle take?
It depends on the state of your close process and data sources. Typically, we define the timetable in the first week and complete the first package in the next monthly or quarterly cycle.
What do you need from our side?
Access to data sources (ERP, banks, gateways), a point of contact for each area, and a calendar with cut-off dates. We handle templates, version control, and deliverables.
If the bank later requests a Review, do we have to start over?
No. We reuse templates, timelines, and workpapers. The engagement is upgraded, and assurance procedures are added based on what the third-party requests.
Clear compilation. CPA-Signed Report. A Reusable Package for Third Parties
We review your current financial package and agree on framework, format, and milestones. If a third party raises the requirement later, we scale up without losing the work already done.
Guillen Pujol CPA P.A
6161 Waterford District Dr., Suite 475 Miami, FL 33126
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Guillen Pujol CPA P.A
6161 Waterford District Dr., Suite 475 Miami, FL 33126
Guillen Pujol CPA P.A
6161 Blue Lagoon Dr.Ste 475, Miami, FL 33126
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