. A complet d. A review 13. Which of the following must be obtained in a review of a nonpublic company? Engagement Letter Representation Letter No Yes Yes No Yes No Yes a. b. C. d. No When compiling financial statements, an accountant should a. Review agreements for restrictions on cash b. Understand the practices of the entity's industry 14. c. Inquire of key personnel about subsequent events Perform ratio analyses of the financial data d. When auditing a client's MD8A to be filed with the SEC, the CPA (i) Must have audited the current year's financial statements (i) Can say the statements are in conformity with the rules of the SEC 15