1. Includes the income statement, balance sheet, statement of stockholders' equity, and statement of cash flows

2. Attests to the fairness of the presentation of the financial statements.

3. Includes a summary of significant accounting policies and explanations of specific items on the financial statements.

4. Is written by the company to help investors understand the results of operations and the financial condition of the company.
More Into.
a. Notes to financial statements

b. Report of independent registered public accounting firm

c. Managements discussion and analysis of financial condition and results of operations (MD&A)

d. Financial statements