A. The different options for producing unaudited FS are as follows:

Add the word 'unaudited' in cover page

Cover page title becomes ‘REPORT AND UNAUDITED FINANCIAL STATEMENTS’

Add the word 'unaudited' in primary statements heading

The word 'unaudited' appears in the heading of the primary statements which include the statement of profit or loss and other comprehensive income, the statement of financial position, the statement of changes in equity, and the cash flow statement.

Add the word 'unaudited' in the note to the FS heading

Heading becomes ‘Notes to the unaudited financial statements’

Present auditor's report

Auditor’s report is optional. The different reports for unaudited financial statements are as follows:

• Review report (No audit) (ISA2400 - other than statutory auditor)
• Review report (No audit) (ISA2410 - by statutory auditor))
• Compilation report (there are 4 different available formats for this report)

The above report may be signed by the auditors as "Auditors" or as "Accountants"

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