- 1 Marks
AAA – Nov 2011 – L3 – SA – Q11 – Assurance Engagements
Identifies an item that may be excluded from an accountant’s report in a prospectus.
Question
The accountants’ report in a prospectus may not contain ONE of the following items:
- A. Summarised balance sheet of the company for the last five years
- B. Evaluation of quoted and unquoted investments
- C. Principal accounting policies
- D. Movement in share premium account
- E. Particulars of preliminary expenses
Find Related Questions by Tags, levels, etc.
- Tags: Accountants' Report, Disclosure Requirements, Financial Reporting, Prospectus
- Level: Level 3
- Topic: Assurance Engagements
- Series: NOV 2011
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