Reviews & Compilations

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Our Role

We view our role in the financial reporting process as an opportunity to provide constructive solutions for maximizing your company’s profitability and efficiency. We provide financial reporting on two levels of assurance; reviews and compilations.


A review engagement is conducted to provide limited assurance that there are no material modifications that should be made to the financial statements for them to be in conformity with the financial reporting framework.  Based on inquiries and analytical procedures, GRL is able to express only limited assurance and cannot express an opinion on the fairness of the financial statements taken as a whole.


In a compilation engagement, the objective is to assist management in presenting financial information in the form of financial statements without undertaking to provide any assurance that there are no material modifications that should be made to the financial statements.   The financial statements are based upon client information and are primarily used for internal purposes.