The combined financial statements for the year ending on a particular date, in combination with the accountants review report is submitted to the Board of Directors and Stockholders to certify that the accompanying financial statements such as the Balance Sheet have been reviewed and found to be in compliance with Statements on Standards for Accounting and Review Services as issued by the American Institute of Certified Public Accountants like the accountants swansea . Every piece of accounting information contained in the financial statements of the company has been found to be the true representations of the management of the Company.