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The S-4 omits a number of material facts necessary to make statements made therein not false and misleading, including the events leading to the Merger Agreement, the analyses conducted by the Board's financial advisor, and ESBF's prospective financial information.
The AICPA Guide for Prospective Financial Information states: "Assumptions are the essence of developing financial forecasts and are the single most important determinant of such statements.
If the auditor becomes aware of factors--the effects of which are not reflected in such prospective financial information--the auditor is required to discuss those factors with management and, if necessary, request revision of the prospective financial information.
Prospective financial information is necessarily speculative in nature, and it can be expected that some or all of the assumptions upon which the prospective financial information described above will not materialize or will vary significantly from actual results.
Firms that perform engagements under AICPA and government auditing standards or those that examine prospective financial information under AICPA attestation standards still will have system reviews.
A system review applies to firms that perform engagements under Statements on Auditing Standards (SAS) or examinations of prospective financial information under the Statements on Standards for Attestation Engagements (SSAE).
MEMBERS OF THIS SOCIETY shall not for a commission recommend or refer to a client any product or service, or for a commission recommend or refer any product or service to be supplied by a client, or receive a commission, for whom the member also performs for that client: an audit or a review of a financial statement; performs a compilation of a financial statement when the member expects or reasonably might expect that a third party will use the financial statement and the member's compilation report does not disclose a lack of independence; or an examination of prospective financial information.
The AIA Information includes selected unaudited interim financial information for the nine months and three months ended August 31, 2009 and 2010 and prospective financial information for the fiscal year ending November 30, 2010 (the "Profit Forecast").