FYI: Reporting on Supplementary Information in Relation to Audited Financial Statements

1. Form of Report—The auditor may issue a separate report on the supplementary information (in addition to the report on the audited financial statements) or combine the report on the supplementary information with the report on the financial statements. (If the latter, then add a separate section labeled “Supplementary Information” regarding the supplementary information.) 2. If the auditor expressed an adverse opinion or a disclaimer of opinion on the financial statements, the auditor is prohibited from reporting on the supplementary information.