When an accountant compiles a prescribed form and the financial statements contain a departure from the information specified by the prescribed form,the accountant should

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When a departure from the prescribed form occurs, the accountant should disclose the departure in the body of the accountant's report. This is because while financial statements may not purport to be in accordance with GAAP, they should still comply with the applicable reporting framework. Disclosing the departure is necessary to ensure that the financial statements are not misleading to the users. It is not necessary to withdraw from the engagement or issue an adverse opinion unless the departure is so severe that it renders the financial statements materially misstated.

When an Accountant Compiles a Prescribed Form and the Financial