Review engagement

When is a review engagement required?

A number of professional groups, including civil-law notaries, bailiffs, travel agencies, professional administrators and income managers, are required by their supervisory body (BFT) or professional association (SGR and BPBI) to have their annual accounts reviewed by an accountant. A review engagement report provides greater assurance as to the accuracy and completeness of the information than a compilation report, but less than an audit opinion.

Other clients may of course also commission a review engagement to obtain a greater degree of assurance on their annual accounts.