Compilation engagement is an engagement in which a practitioner applies accounting and financial reporting expertise to assist management in the…

(a) (ii) The practitioner's report issued for the compilation engagement shall be in writing, and shall include the following elements: - (a) The report title; (b) The addressee(s), as required by the terms of the engagement; (c) A statement that the practitioner has compiled the financial information based on information provided by management; (d) A description of the responsibilities of management, or those charged with governance as appropriate, in relation to the compilation engagement, and in relation to the financial information; (e) Identification of the applicable financial reporting framework and, if a special purpose financial reporting framework is used, a description or reference to the description of that special purpose financial reporting framework in the financial information; (f) Identification of the financial information, including the title of each element of the financial information if it comprises more than one element, and the date of the financial information or the period to which it relates; (g) A description of the practitioner's responsibilities in compiling the financial information, including that the engagement was performed in accordance with this SRS, and that the practitioner has complied with relevant ethical requirements; (h) A description of what a compilation engagement entails in accordance with this SRS; (i) Explanations that: - (i) Since a compilation engagement is not an assurance engagement, the practitioner is not required to verify the accuracy or completeness of the information provided by management for the compilation; and (ii) Accordingly, the practitioner does not express an audit opinion or a review conclusion on whether the financial information is prepared in accordance with the applicable financial reporting framework. (j) If the financial information is prepared using a special purpose financial reporting framework, an explanatory paragraph that: (i) Describes the purpose for which the financial information is prepared and, if necessary, the intended users, or contains a reference to a note in the financial information that discloses this information; and (ii) Draws the attention of readers of the report to the fact that the financial information is prepared in accordance with a special purpose framework and that, as a result, the information may not be suitable for other purposes; (k) The date of the practitioner's report; (l) The practitioner's signature; and (m) The place of signature.