Review A2-A3

Question 1

Each page of the F.S review by the accountant should include

Answer 1

a reference such as “see independent accountant’s review report”.

Question 2

SSARS applies to the preparation of F.S that are presented “alongside” the entity’s tax return

Answer 2

SSARS would NOT apply if the preparation of the F.S with the tax return were SOLELY for the submission to tax authorities.