Maybe you want a bid limit increase for the Contractor’s Board, or your bank’s loan covenants require that you submit annually reviewed financials. A higher level of service is a review of your financial statements, a level of service that results in an expression of limited assurance. The accountant must perform sufficient inquiry and procedures to give a reasonable basis that your financial statements are in conformity with Generally Accepted Accounting Principles. These inquiries and procedures are the major difference between a review and the next lower level of service, which is a compilation.