Page 573 - Auditing Standards

As of December 15, 2017

statements or interim financial information.

In either case, the accountant should communicate the matter to the audit committee and also consider

withholding his consent to the use of his report on the audited financial statements in the registration
statement.

Footnotes (AS 4101 - Responsibilities Regarding Filings Under Federal Securities Statutes):

1 4 S. E. C. 721 (1939).

2 Under rules of the Securities and Exchange Commission, a report based on a review of interim financial

information is not a report by the accountant under section 11 (see paragraph .06).

3 A similar description of the status of the accountant's report would also ordinarily be satisfactory for the
accountant's purposes when the accountant's review report is presented in the registration statement rather than
incorporated by reference. In that case, the description in the prospectus would specifically refer to that report in
the registration statement.

Copyright © 1996, 2003 American Institute of Certified Public Accountants, Inc.

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the Public Company Accounting Oversight Board.

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