Choice "B" is correct. The objective of a review of interim financial information is to provide the accountant, through inquiries and analytical procedures, with a basis for reporting whether material modifications should be made to such information to conform with generally accepted accounting principles.
Choice "d" is incorrect. The accountant would not express an updated opinion on the basis of the review procedures performed.
Choice "c" is incorrect. The objective of a review is not to determine whether or not condensed financial statements or pro forma financial statements should be included in a registration statement.
Choice "a" is incorrect. An audit, rather than a review, would determine whether the financial statements are in conformity with GAAP.