Deloitte
Accounting Research Tool
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Chapter 6 — Audit Considerations

6.9 Other Financial and Nonfinancial Information

6.9 Other Financial and Nonfinancial Information

The preparation of pro forma financial information in accordance with Regulation S-X, Article 11, is discussed in Section 4.4. 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.