I. Audit Reports Audited financial statements must be accompanied by an audit report, covering each of the audited periods. ... conducted in compliance with PCAOB standards, although the SEC Staff will not object if the audit report states that the audit was also conducted ... ol disclosures made are also unacceptable); Financial Reporting Manual, Topic 4220 (discussing qualified audit reports generally).
|Title||:||Global Capital Markets & the U.S. Securities Laws|
|Author||:||Nicolas Grabar, Ethiopis Tafara|