In Which Case Would the Accountant Be Least Likely to Perform

Multiple Choice

In which case would the accountant be least likely to perform a review of interim financial information under PCAOB (auditing) standards?

A) Quarterly reports are required to be filed with the SEC.
B) Selected quarterly financial data is included in an annual report.
C) Quarterly financial data is included in the financial statements of a nonissuer.
D) The accountant is performing an initial audit of financial statements that include selected quarterly data.