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The Securities and Exchange Commission (SEC) requires fn 1 a registrant to engage an independent accountant to review the registrant’s interim financial information, in accordance with this section, before the registrant files its quarterly report on Form 10-Q or Form 10-QSB. Although this section does not require an accountant to issue a written report on a review of interim financial information, the SEC requires that an accountant’s review report be filed with the interim financial information if, in any filing, the entity states that the interim financial information has been reviewed by an independent public accountant. Paragraphs .37 through .46 of this section provide reporting guidance for a review of interim financial information.
Footnotes (AU Section 722 — Interim Financial Information):
fn 1 The Securities and Exchange Commission (SEC) requirement is set forth in Rule 10-01(d) of Regulation S-X for Form 10-Q and item 310(b) of Regulation S-B for Form 10-QSB.