Client; Enterprise; Assembled Financial Statements; Offer to Perform or Perform Services Involving Assembled Financial Statements; Standards for Assembled Financial Statements; Generally Accepted Accounting Principles; Generally Accepted Auditing Standards; Standards for Accounting and Review Services; Government Auditing Standards; Rules of the Auditor General; Standards for Consulting Services; Services for Tax Practice; Standards for Personal Financial Planning; Standards for Attestation Engagements; Engagement; Employee; Non-CPA Shareholders, Partners and Members.