■ The SEC requires that the prospectus contain a statement that the auditor's review report is not a report on, or a part of, the registration statement within the meaning of sections 7 and 11 of the Securities Act of 1933.
■The prospectus should state that reliance on the auditor's review report should be restricted given the limited procedures applied and that the auditor is not an expert with respect to the review report and is not subject to the liability provisions of section 11 (AU-C 925).
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