In accordance with SSARS an accountant may issue a standard. unmodied compilation report on the unaudited nancial statements of a nonpublic ent',,r or submit such nancial statements to their client or others when the entity: Uses GMP and includes all pertinent disclosures Uses OCBOA and includes all pertinent disclosures Uses GAAP, includes all pernent disclosures, and includes a statement that clearly informs the reader that the accountant's independence is impaired Uses OCBDA, includes all pertinent disclosures, and clearly states that a statement of cash ows has been omitted