PUBLIC PRACTICE

PRACTITIONER’S COMPILATION REPORT

To the Management
[Company Name]
[Address]

We have compiled the accompanying financial statements of [Company Name] based on

information you have provided. These financial statements comprise the statement of
financial position of [Company Name] as at [Reporting Date], the statement of comprehensive
income, statement of changes in equity and statement of cash flows for the year then ended,
and a summary of significant accounting policies and other explanatory information.

We performed this compilation engagement in accordance with Philippine Standard on

Related Services 4410 (Revised), Compilation Engagements.

We have applied our expertise in accounting and financial reporting to assist you in the
preparation and presentation of these financial statements in accordance with [Philippine
Financial Reporting Standards (PFRS), PFRS for SMEs, or other applicable reporting
framework]. We have complied with relevant ethical requirements, including principles of
integrity, objectivity, professional competence and due care.

These financial statements and the accuracy and completeness of the information used to
compile them are your responsibility.

Since a compilation engagement is not an assurance engagement, we are not required to

verify the accuracy or completeness of the information you provided to us to compile these
financial statements. Accordingly, we do not express an audit opinion or a review conclusion
on whether these financial statements are prepared in accordance with [PFRS, PFRS for
SMEs, or other applicable reporting framework].

[Practitioner]
[CPA Certificate]
[Accreditation]
[Tax Identification No.]
[PTR No.]

[Date]
COMMERCE AND INDUSTRY

CERTIFICATE ON THE COMPILATION SERVICES FOR THE PREPARATION OF THE

FINANCIAL STATEMENTS AND NOTES TO THE FINANCIAL STATEMENTS

I hereby certify that I am the Certified Public Accountant (CPA) who performed the
compilation services related to the preparation and presentation of financial information of
an entity accordance with [Philippine Financial Reporting Standards (PFRS), PFRS for SMEs,
or other applicable reporting framework] and reports as required by accounting and auditing
standards for [Company Name] for the period ended [Reporting Date].

In discharging this responsibility, I hereby declare that I am the [Position] of the [Company
Name].

Furthermore, in my compilation services for the preparation of the financial statements and
notes to the financial statements, I was not assisted by or did not avail of the services of
[Name of Auditor] [who/which] is the external auditor who rendered the audit opinion for
the said financial statements and notes to the financial statements.

I hereby declare, under penalties of perjury and violation of Republic Act No. 9298, that my
statements are true and correct.

[Practitioner]

[CPA Certificate No.]

[Valid Until]

[Accreditation No.]
[Valid Until]

NOTARY PUBLIC

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