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Chapter 6 — Audit Considerations

6.9 Other Financial and Nonfinancial Information

6.9 Other Financial and Nonfinancial Information

Section 4.4 discusses the preparation of pro forma financial information in accordance with Regulation S-X, Article 11. While auditors do not report on pro forma financial information, this information, as well as other information such as MD&A, is included in the registration statement along with the audited financial statements and the auditor’s report. The auditor is required to read MD&A, pro forma financial information, and other information for material consistency with the audited financial statements.