Choice "A" is correct. If a report on a review of interim financial information is presented in a registration statement, the prospectus should include a statement that the report is not a "report" or "part" of the registration statement. The accountant should also read the other portions of the registration statement to ensure that his or her name is not used in a way that indicates greater responsibility than s/he intends.
Choice "d" is incorrect. The auditor is responsible to update the report for events occurring after the date of the report but prior to filing.
Choice "b" is incorrect. The accountant's review of interim financial information is performed in accordance with PCAOB standards, as approved (not established) by the SEC.
Choice "c" is incorrect. Obtaining corroborating evidence is an audit procedure, not a review procedure.