Financial Reporting and Attestation Services
(with or without footnotes and disclosures)
A compilation is limited to presenting in the
form of financial statements (such as Balance
Sheet, Income Statement, Statement of Changes
in Equity, Cash Flow statement) and supplementary
schedules (such as Schedule of Expenses, Work
in Progress, Investments) information that is
the representation of the company client's management.
We will not audit or review the accompanying financial statements and supplementary schedules, and accordingly, will not express an opinion or any other form of assurance on them.
A review consists principally of inquiries of
company personnel and analytical procedures applied
to financial data. It is substantially less in
scope than the examination in accordance with
generally accepted auditing standards, the objective
of which is the expression of an opinion regarding
the financial statements taken as a whole. Accordingly, we will not express such an opinion.
We conduct our audits in accordance with generally
accepted auditing standards in the United States
of America. Those standards require that we plan
and perform the audit to obtain reasonable assurance
about whether financial statements are free
of material misstatement. An audit includes examining,
on a test basis, evidence supporting the amounts
and disclosures in the financial statements. An
audit also includes assessing the accounting principles
used and significant estimates made by management,
as well as evaluating the overall financial statement
presentation. We believe that our audits provide a reasonable basis for our opinion.
Leibowitz and Gold does not provide any financial reporting services for publicly held companies and does not perform audits for entities under the United States Government's "Yellow Book."