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.