Aristide CPA provides attestation services in accordance with the standards of the American Institute of Certified Public Accountants



An audit provides the highest level of assurance. An audit is a methodical review and objective examination of the financial statements, including the verification of specific information as determined by the auditor or as established by general practice.

Our work includes a review of internal controls, testing of selected transactions, and communication with third parties. Based on our findings, we issue a report on whether the financial statements are fairly stated and free of material misstatements.


 A review provides a limited level of assurance. It's less extensive than an audit, but more involved than a compilation, a review engagement consists primarily of analytical procedures we apply to the financial statements, and various inquiries we make of your company's management team.

If the financial statements or supporting information appear inconsistent or otherwise questionable, we may need to perform additional procedures. A review doesn't require us to study and evaluate your company's internal controls or verify data with third parties or physically inspect assets. 


A compilation is the lowest level of assurance. In compiling financial statements for a client, we present financial information that is the "representation of management" and expresses no opinion or assurance on the financial statements. Compilations don't require inquiries of management or analytical procedures. Instead, we rely on our knowledge of generally accepted accounting principles and a general understanding of your business.

Banks often require compilations from an independent CPA as part of their lending covenants.