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Helping you navigate review engagements.

02 When is an engagement review required?

The intended users of the financial statements can be shareholders, investors, creditors, etc.


The review engagement is conducted with the goal of enhancing confidence in the financial statements.

03 How do we perform an engagement review?


LCA follows a stringent eight step process to perform your engagement review, as detailed below.

01 What is A REview Engagement?

A review engagement (CSRE 2400) is used to ascertain whether or not your financial statements are believable or plausible.

A review provides basic assurance that the financial statements conform to generally accepted accounting principles.

We provide assurance that nothing has come to our attention that would indicate the financial information is not presented in accordance with Canadian accounting standards.

04 Why usE LCA CPA?

The staff at LCA has been providing professional accounting and assurance services for over 30 years. A leadership group leads the firm with valuable experience supported by qualified professionals.


Our established leadership group and professionals operate a successful and well-respected practice providing professional services to a diverse client base of family and privately-owned businesses throughout Canada, the U.S., Europe and Asia.



We offer a bespoke service specific to your requirements; your investment will begin from CAD 500.


Step One

Determine the acceptability of the engagement and accept client relationship.

Step Two

Obtain an understanding of the entity and its environment and the AFRF sufficient to identify areas in the financial statements where material misstatements are likely to arise and then design procedures accordingly.

Step Three

Make inquiries of management and others within the entity involved in financial and accounting matters. This consists of using LCA assurance skills and techniques to prepare and ask meaningful questions based on the understanding obtained of the entity and any follow-up questions based on the responses received.

Step Four

Perform inquiry and analytical procedures.

Step Five

Design and perform any additional procedures required to either confirm or dispel any matter of which LCA becomes aware that may cause the financial statements to be materially misstated.

Step Six

Evaluate the sufficiency and appropriateness of the evidence obtained.

Step Seven

Form a conclusion.

Step Eight

Report on the financial statements.


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