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Audits, Reviews, and Compilations

McGill, Roselli, Ayala & Hoppmann, P.A.'s financial statement services comprise all three levels of assurance depending on your company's needs.

Audits

Audits offer the highest level of assurance to third parties. The objective of an audit is the expression of an opinion about whether financial statements are fairly presented, in all material aspects, in conformity with U.S. generally accepted accounting principles.

Reviews

Reviews provide limited assurance to third parties and involve inquiries and analytical procedures. We conduct reviews in accordance with Statements on Standards for Accounting and Review Services issued by the American Institute of Certified Public Accountants.

Compilations

Compilations are based upon information provided by a company's management and do not express any assurance on the financial statements. We conduct compilations in accordance with Statements on Standards for Accounting and Review Services issued by the American Institute of Certified Public Accountants.

News

Saudi Sovereign-Wealth Fund Joins 100-Year Bond Club

Saudi Arabia joined the small club of issuers that have borrowed for 100 years from investors, with its sovereign-wealth fund selling the ultralong debt as part of a $3 billion bond-market debut. ...

Commodity-Trading Hedge Funds Are Having a Strong Year

Some hedge funds that trade raw materials have generated blockbuster returns this year, making them among the major beneficiaries of exceptionally volatile commodity markets....

Stocks Fall After Two-Day Rally

U.S. stock indexes fell on Wednesday after blue chips posted their biggest two-day gains in more than two years....

Stock Traders Dive Into Boom-or-Bust Options

The most popular bets expire in a matter of days as equities experience some of the biggest swings since the 2008 financial crisis....

OPEC+ Agrees to Biggest Oil Cut Since Start of Pandemic

The move to curb output will likely push up already-high global energy prices and help oil-exporting Russia pay for its war in Ukraine....

OPEC+ Brinkmanship Could Backfire

The oil cartel’s rationale for the production cut isn’t as important as how oil consumers interpret the move....

Rising Rates Could Help Reinsurers Price Climate Risk

If Hurricane Ian leaves some “cat bond” investors with losses, reinsurers might see improved pricing in the future....

How a Social-Media Frenzy Around Credit Suisse Rattled Its Stock

Fast-spreading rumors circulating on Reddit and Twitter served as a reminder of the sway online forums can now exert over financial markets....

Britain Is Neither an Emerging Market Nor a Cheap Place to Invest

The sterling rebound suggests the U.K. isn’t on the brink of a currency crisis, but the government’s focus on “growth, growth and growth” still has little to back it up....

Samsung is Going Big, Not Home, in Advanced Chips

The South Korean company’s ambitious investments in its foundry business and the increasing politicization of the chip sector will be tailwinds over the long run....