Below are events pertaining to a public client subject to SEC jurisdiction:

1. There is a change in independent auditors that is not related to a disagreement over accounting principles.

2. There is a change in an accounting principle which the auditor believes is preferable.

3. Interim financial information is filed following review by the independent accountant.

4. A comfort letter is issued by the accountant to an underwriter.

5. A five year summary of earnings is filed.

6. There was a major acquisition during the year.

7. Unaudited financial statements for a "stub" period are included.

Required:

a. Indicate the SEC reporting form(s), if any, on which each of the foregoing would appear.

b. Explain the auditor's specific responsibilities under 1 to 3 above.