an independent accountant rsquo s report is based on a review of interim financial i 602402
An independent accountant’s report is based on a review of interim financial information. If this report is presented in a registration statement, a prospectus should include a statement clarifying that the
- Accountant’s review report is not a part of the registration statement within the meaning of the Securities Act of 1933.
- Accountant assumes no responsibility to update the report for events and circumstances occurring after the date of the report.
- Accountant’s review was performed in accordance with standards established by the Securities and Exchange Commission.
- Accountant obtained corroborating evidence to determine whether material modifications are needed for such information to conform with GAAP.