What does a supplementary information report for nonissuers need to include?

A supplementary information report for nonissuers is designed to provide additional context to the financial statements. It should include a reference to the auditor's report and opinion on the financial statements, as this helps users understand the relationship between the supplementary information and the overall financial statements. By including this reference, the auditor clarifies that while the supplementary information is separate, it is still related to the audited financial statements.

This inclusion aids in transparency and provides assurance that the supplementary information has been reviewed in conjunction with the broader financial context, thus enhancing the credibility of the information presented. The reference also helps users to easily locate the auditor’s report and understand the scope of the audit in relation to the supplementary material.