01-015 C.M.R. ch. 10, § 2 - Financial Review
Each dealer listed in section I shall cause a financial "review" to be conducted of the data furnished by that dealer to Dr. Homer B. Metzger in response to the latter's "Cost of Milk Distribution Study Data Request, 1980," dated June 12, 1980. The term "review" is the accounting verification procedure of that name as described in the booklet "Compilation and Review' published by the American Institute of Certified Public Accountants. This review shall be performed in each instance according to applicable professional guidelines by an independent certified public accountant who is not an employee of the dealer who hires him.
Notes
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