1. Use of External Experts: Include when the engagement may require consultation with external specialists

2. Multiple Period Arrangements: Include when the engagement covers multiple reporting periods

3. Special Purpose Framework: Include when financial information will be compiled under a special purpose framework

4. Group Structure Considerations: Include when dealing with group companies or consolidated financial information

5. Language Considerations: Include when reports will be prepared in multiple languages

6. Electronic Data Processing: Include when specific software or electronic systems will be used

7. Limitation of Liability: Include specific liability limitations where permitted by law

1. Schedule 1: Detailed Fee Schedule: Breakdown of fees, hourly rates, and additional charges

2. Schedule 2: Required Information List: Detailed list of information and documents the client needs to provide

3. Schedule 3: Timeline and Deliverables: Detailed project timeline with key milestones and deliverables

4. Appendix A: Compilation Procedures: Overview of the standard compilation procedures to be performed

5. Appendix B: Sample Compilation Report: Example format of the final compilation report

6. Appendix C: Terms and Conditions: Standard terms and conditions of the firm