Investigating Accountant Reviews

An Investigating Accountant's Report (IAR) involves an independent review of a company's historical and/or projected financial information and any assumptions and material accounting policies adopted applicable to the information.

The purpose of an IAR is to provide a negative assurance opinion regarding whether a company's historical and pro forma financial information and any forecast financial information is:

  •  Properly prepared on the basis of the disclosed assumptions
  •   Prepared on a reasonable basis
  •   Presented fairly in accordance with relevant recognition and measurement principles, other mandatory reporting requirements and disclosed accounting policies adopted.


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