Reviewed Financials

Reviewed financial statements are appropriate for situations where an audit of financial information is not required, but some level of assurance is desired. A review consists of the application of certain analytical procedures to financial data in accordance with Statements on Standards for Accounting and Review Services issued by the AICPA. When reviewing financial statements, we issue a review report that expresses limited assurance that no material changes need to be made to the financial statements.

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Roy & Associates, PC serves clients in western Pennsylvania located predominantly in Westmoreland County, Allegheny County, and Fayette County.