An accountant’s review report on interim financial information of a public entity is most likely to include a

  1. Statement that the interim financial information was examined in accordance with standards of the Public Company Accounting Oversight Board .
  2. Statement that the interim financial information is the responsibility of the entity’s shareholders.
  3. Description of the procedures for a review.
  4. Statement that a review of interim financial information is less in scope than a compilation conducted in accordance with AICPA standards.