Official Releases. SAS No. 100...SAARS No. 9.

This article focuses on the Statement on Auditing Standards Number 100--Interim Financial Information of the American Institute of Certified Public Accountants. For purposes of this statement the term interim financial statement means financial information or statements covering a period less than a full year or a 12 month period ending on a date other than the entity's fiscal year end. The Securities and Exchange Commission requires a registrant to engage an independent accountant to review the registrant's interim financial information, in accordance with this Statement before the registrant files its quarterly report on Form 10-Q or Form 10-QSB.