The objective of a review of interim financial information of a public entity (issuer) is to provide an accountant with a basis for reporting whether

a. Material modifications should be made to conform with generally accepted accounting principles.

b. A reasonable basis exists for expressing an updated opinion regarding the financial statements that were previously audited.

c. Summary financial statements or pro forma financial information should be included in a registration statement.

d. The financial statements are presented fairly in accordance with generally accepted accounting principles.