Financial statements of a non-public entity that have been reviewed by an accountant should be accompanied by a report stating that a review:

(A) Provides only limited assurance that the financial statements are fairly presented.

(B) Includes examining, on a test basis, information that is the representation of management.

(C) Consists principally of inquiries of company personnel and analytical procedures applied to financial data.

(D) Does not contemplate obtaining corroborating evidential matter or applying certain other procedures ordinarily performed during an audit.