"Compilation" means providing a service to be performed in accordance with the Statements on Standards for Accounting and Review Services (SSARS) published by the American Institute of Certified Public Accountants, that is presented in the form of financial statements, of information that is the representation of the owner or management without undertaking to express any assurance on the statements.
(Added to NRS by 2009, 310; A 2017, 3460)