Audit vs Review vs Compilation: Which One You Actually Need

Audit vs review vs compilation is a question of assurance: a compilation under AR-C 80 expresses none, a review under AR-C 90 gives limited negative assurance, and a GAAS audit gives a positive opinion. Your lender, investors’ rights agreement, or plan participant count decides which one you need. Indinero keeps the books audit-ready by default, with GAAP close, tax, and CFO advisory in one engagement, and has run continuously since 2009.