Which of the following is not correct concerning information included in an audit report of financial statements issued under the requirements of the Public Company Accounting Oversight Board?

  1. The report should include the title “Report of Independent Registered Public Accounting Firm.”
  2. The report should refer to the standards of the PCAOB.
  3. The report should include a paragraph referring to the auditor’s report on compliance with laws and regulations.
  4. The report should contain the city and state or country of the office that issued the report.