Assurance Services

business workplace with stock market data

HMAR’s financial statement services are comprised of two levels of assurance. We provide both Review and Compilation services.

We also prepare Personal Financial Statements, Fair Market Value Financial Statements and Projected Financial Statements.


  • Assurance service is an independent professional service, typically provided by Certified Public Accountants, with the goal of improving the information or the context of the information so that decision makers can make more informed, and presumably better, decisions. Assurance services provide independent and professional opinions that reduce the information risk (risk that comes from incorrect information).
  • Reviews involve inquires and analytical procedures on data we have gathered to see if financial statements are free of material misstatements.
  • Compilation engagements consist of the CPA presenting the data in the form of financial statements that is the representation of owners.

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