The audit is the highest level of assurance service that a CPA performs and is intended to provide a user comfort on the accuracy of the financial statements.  The CPA performs procedures in order to obtain “reasonable assurance” (defined as a high but not absolute level of assurance) about whether the financial statements are free from material misstatement.

As the highest level of assurance, an audit typically is appropriate and often required when you’re seeking complex or high levels of financing and credit.  An audit also is appropriate if you’re seeking outside investors or preparing to sell or merge with another organization.


The review service is one in which the CPA performs analytical processes, inquiries and other procedures to obtain “limited assurance” on the financial statements.  The review is intended to provide a user with a level of comfort with their accuracy.  The review is the base level of CPA assurance services.

A review typically is appropriate as a organization grows and is seeking larger and more complex levels of financing and credit.  It is also useful when you, as the organization owner, are seeking greater confidence in your financial statements for the purpose of evaluating results and making key business decisions.


A compilation is typically appropriate when initial or lower amounts of financing or credit are sought or there is significant collateral in place. Though no assurance is provided, outside parties may appreciate your association with a CPA, which is readily apparent in the formal compilation report.

Other Services

  • Agreed upon procedures
  • Examinations (i.e. accounting systems, internal controls, collateral)
  • Consulting services

Our practice is focused on these industries

Not for Profits

Healthcare Organizations

Employee Benefit Plans

Local Governments and Metropolitan Districts

Government Contractors/High Tech Companies

Are you interested in learning how CBJ can assist you?

Contact us now to see how we can serve your organization!