We assist management in presenting financial information in the form of financial statements without undertaking to obtain or provide any assurance that there are no material modifications that should be made to the financial statements to in conformity with the applicable financial reporting framework.

We also perform review procedures in which we obtain limited assurance that there are no material modifications that should be made to the financial statements in order for the statements be in conformity with the applicable financial reporting framework. In a review engagement we accumulate review evidence to obtain a limited level of assurance.