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[The following footnote was effective before December 31, 2016. See PCAOB Release No. 2015-002PDF. The current standard can be found here.]

fn 5 The practitioner's audit or review report should be included (or incorporated by reference) in the document containing the pro forma financial information. The review may be that as defined in AU section 722, Interim Financial Information, for SEC registrants or non-SEC registrants that make a filing with a regulatory agency in preparation for a public offering or listing, or as defined in Statement on Standards for Accounting and Review Services (SSARS) No. 1, Compilation and Review of Financial Statements [AR section 100], for nonpublic companies. [Footnote revised, November 2002, to reflect conforming changes necessary due to the issuance of Statement on Auditing Standards No. 100.]