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Business, 28.11.2020 03:50 alex8366

The SEC requires registrants to have their quarterly financial statements reviewed by an independent accounting firm but does not mandate that a review report be included in a Form 10-Q. Under what circumstances must a review report accompany quarterly financial statements in a 10-Q? Why doesn't the SEC routinely require public companies to include their review reports in their 10-Q filings?

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