The Notice to Reader is now called a compilation engagement report and prepared by a CPA without a public accountancy permit as part of performing a compilation engagement according to the Chartered Professional Accountants.
The accountant who prepares this statement does not have to wear the title of auditor. After his mission of compilation which is essentially to use the financial information provided to him to compile financial statements, this expert specifies within a report that he did not achieve an audit or a review mission and, therefore, he does not express any assurance regarding the financial statements.
This browser does not support this kind of file. Please download the file to view it: Download the file