SAS 100 Section 722 Interim Financial Information

The purpose of this section is to establish standards and provide 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
(as that term is defined in paragraph .02 of this section) when the
conditions in paragraph .05 are met. The three general standards discussed in
section 150, Generally Accepted Auditing Standards, paragraph .02, are applicable
to a review of interim financial information conducted in accordance with
this section. This section provides guidance on the application of the field work
and reporting standards to a review of interim financial information, to the extent
those standards are relevant. [Revised, January 2009, to reflect conforming
changes necessary due to the issuance of SAS No. 116. As amended, effective
for reviews of interim financial information for interim periods beginning after
December 15, 2009, by SAS No. 116.]