An Accountant Has Compiled the Financial Statements of a Nonissuer

question 288

Multiple Choice

An accountant has compiled the financial statements of a nonissuer in accordance with Statements on Standards for Accounting and Review Services (SSARS) . The financial statements are expected to be used by a third party. Does SSARS require that the compilation report be printed on the accountant's letterhead and that the report be manually signed by the accountant?

• A) Option A
• B) Option B
• C) Option C
• D) Option D

---

Definitions:

Freedom

The power or right to act, speak, or think as one wants without hindrance or restraint.

Traditionals

Refers to the beliefs, customs, practices, and behaviors that are passed down through generations.

Interpersonal Relations

The way in which individuals interact, communicate, and build relationships with each other.

Human Interaction

The communication and actions between two or more human beings.