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Chartered Accountants’ Reports on the Compilation of Historical Financial Information of Unincorporated Entities (TECH 08/16 AAF)

This is intended to give general advice to members when they compile historical financial information for their clients. The guidance covers the compilation of historical financial information of unincorporated entities for a specific purpose or purposes. This Technical Release replaces AUDIT 03/10 Chartered Accountants’ Reports on the Compilation of Financial Statements of Unincorporated Entities.