Câu 257: AUD: CPA Auditing and Attestation Exam

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:

1. A. Accountant's review report is not a part of the registration statement within the meaning of the Securities Act of 1933. — đáp án hiện tại
2. B. Accountant assumes no responsibility to update the report for events and circumstances occurring after the date of the report.
3. C. Accountant's review was performed in accordance with standards established by the Securities and Exchange Commission.
4. D. Accountant obtained corroborating evidence to determine whether material modifications are needed for such information to conform with GAAP.