REPORTING ON THE COMPLICATION OF PRO FORMA FINANCIAL INFORMATION INCLUDED IN A

PROSPECTUS

(Learning Objective 3)

 The purpose of pro forma financial information included in a prospectus is solely to illustrate tge
impact of a significant event or transaction.
 Achieved by applying pro forma adjustments to the unadjusted financial information.

 Prospectus is a document issued pursuant to legal or regulatory requirements relating to the

entity's securities on which it is intended that a third party should make an investment
decision
ENGAGEMENT OBJECTIVES AND REPORT

The objectives of the practitioner are:

A. Obtain reasonable asssurance about whether the pro forma financial information has been
compiled,in all material respects by the responsible party on the basis of the applicable criteria

B. To report in accordance with the practioner's findings.