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If an accountant is performing a review engagement for a nonissuer and considers it necessary to communicate a matter that is not presented in the financial statements, then the accountant should include this information in which of the following paragraphs in the review report?

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Test your readiness with this CPA Practice Exam. These questions mirror the format and difficulty of the actual exam to help you identify weak areas. Covers core topics from AUD, FAR, and REG.


1. If an accountant is performing a review engagement for a nonissuer and considers it necessary to communicate a matter that is not presented in the financial statements, then the accountant should include this information in which of the following paragraphs in the review report?





 
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