What is a notice to reader?
A notice to reader is an unaudited financial statement that has been prepared by an accountant.
A notice to reader consists of compiling financial statements based on information provided by management, and therefore it does not have the same degree of authority as an audited statement. There is no opinion given by the accountant in a notice to reader statement.
What is the purpose of a notice to reader?
While no assurance is provided for a notice to reader, for many small businesses, this is sufficient to meet management’s needs.
When might I require a notice to reader?
A notice to reader is commonly requested in order to complete income tax returns and for financial reporting purposes.
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