The AICPA has issued Technical Question and Answer (TQA) 9150.35 to provide nonauthoritative guidance relating to the accountant’s reporting requirements when the entity presents comparative information in a document containing the current-year financial statements that were subjected to a review or compilation engagement. The TQA provides example paragraphs that may be included in the accountant’s report on the current year financial statements when
the accountant has subjected the comparative information to the review procedures applied in the accountant’s review of