John Alvis, CPA, has completed his review of the interim financial information of Wilson and Love, a public company, for the six months ended June 30, 19X5.

a. Discuss the form of report that Alvis may issue.

b. What should be the date of the report and to whom should it be addressed?

c. Discuss the form of the modification, if any, that should be made to Alvis's report as the result of (1) departures from generally accepted accounting principles, (2) inadequate disclosures, and (3) lack of consistency in the application of accounting principles.

d. If the management of Wilson and Love state in an interim report to stockholders that Alvis has reviewed the financial information but will not agree to include his report, what action should Alvis take?