Assurance & financial reporting

The right level of service for your association.

Audits, reviews, compilations, and cash-basis reporting — each delivered by a licensed CPA who knows community associations inside and out.

Levels of assurance

From highest assurance to straightforward presentation.

Not sure which you need? Your governing documents, lender, and Florida statutes usually decide. We'll confirm it with you for free before you commit.

Highest assurance

Financial Statement Audit

The most thorough engagement we offer. We independently examine your association's financial statements, test underlying records and internal controls, and issue an opinion on whether the statements are fairly presented in all material respects.

  • Independent opinion on your financial statements
  • Substantive testing of balances and transactions
  • Evaluation of reserves, controls, and risk areas
Typically required when
  • Bylaws or governing documents require an audit
  • A lender or insurer requests audited statements
  • The association is large or wants maximum oversight

A practical middle ground

A review costs less than an audit while still providing an independent CPA's report. We perform analytical procedures and inquiries to obtain limited assurance that no material modifications are needed.

Lower cost than auditIndependent reportLimited assurance
Limited assurance

Financial Statement Review

Designed for mid-sized associations that want credible, independent oversight without the cost and depth of a full audit. A strong choice when your governing documents permit a review or when the board wants reassurance between audit cycles.

  • Analytical review and management inquiries
  • CPA's review report on your statements
  • A cost-effective step up from a compilation

Presentation

Compilation

We assemble your association's financial information into properly formatted statements that conform to the appropriate reporting framework. A compilation does not provide assurance, but it gives your board polished, professional statements prepared by a CPA.

  • Professionally prepared financial statements
  • Efficient and economical for smaller associations
  • A solid baseline reporting option
Best suited for

Smaller associations whose bylaws and lenders allow a compilation, and boards that need clean, well-organized statements without a formal assurance requirement.


Cash-basis associations

A focused presentation of money received and money spent over the period — useful for associations that maintain their books on a cash basis and need a clean, organized accounting of activity.

Report

Reports of Cash Receipts & Expenditures

A practical reporting option for associations that account for their finances on a cash basis. We present cash inflows and outflows in a clear, organized format the board and members can follow.

  • Clear summary of cash received and disbursed
  • Organized, board-friendly presentation
At a glance

Comparing your options.

A quick reference. We'll always confirm the right fit for your specific bylaws and lender requirements.

Engagement Level of assurance Typical fit Relative cost
AuditHighest (opinion)Bylaw/lender requirement; larger associations$$$
ReviewLimitedMid-sized; cost-conscious oversight$$
CompilationNone (presentation)Smaller associations; basic reporting$
Cash Receipts & ExpendituresReportingCash-basis associations$

Relative cost is a general guide only. Every engagement is scoped and quoted individually based on your association's size and records.

Not sure which you need?

Let's confirm the right service — at no cost.

Send us your association's details and a copy of the relevant bylaw language if you have it. We'll tell you which engagement fits and provide a clear, fixed-scope proposal.

Free 15-minute consultation · Response within one business day