***Answer the following with reference to accounting standard codification***

Gates Inc. has its reviewed interim financial information included with the audited financial statement. However, after the review the auditor believes that the interim financial information is not prepared in accordance with an applicable financial reporting framework. The review report which references the departure is not presented with the interim financial information that accompanies the audited financial statements. Are there any modifications needed to the report of the audited financial statements that are accompanied with reviewed interim financial information that depart from an accepted financial reporting framework?