Interim Financial Information -- SAS No. 100

Supersedes Statement on Auditing Standards No. 71, Interim Financial Information, AICPA, Professional Standards, vol. 1, AU sec. 722.

This Statement establishes standards and provides guidance on the nature, timing, and extent of the procedures to be performed by an independent accountant when conducting a review of interim financial information – defined as: financial information or statements covering a period less than a full year or for a 12-month period ending on a date other than the entity’s fiscal year end.

This Statement provides guidance on the application of the fieldwork and reporting standards to a review of interim financial information, to the extend those standards are relevant.