Sample of a “Notice to Reader Report” that does not require a public accountants license
to issue.
NOTICE TO READER
I have compiled the balance sheet of Client Limited as at December 31, 19X1 and the
statements of income, retained earnings and cash flows for the (period) then ended from
information provided by management (the proprietor). I have not audited, reviewed or
otherwise attempted to verify the accuracy or completeness of such information. Readers
are cautioned that these statements may not be appropriate for their purposes.
City
Date
(printed or signed) ...................................
ACCOUNTANT