Which of the following procedures is an accountant required to perform when reviewing the financial statements of a nonissuer in accordance with statements on standards for accounting and review services (ssarss)?
a) confirm account balance.
b) perform a physical inventory observation.
c) obtain a management representation letter.
d) assess control risk.

The procedure which would be performed by the accountant while reviewing the financial statements of a non issuer is C) obtaining a management representation letter.

Explanation:

When an accountant is performing the review of financial statements of a non issuer , then it is mandatory for the accountant to comply with the provision of SSARS ( Statement for accounting and review services ) . So while performing the review, accountant can make inquires about what actions were taken at the board of directors meeting and accountant can make this inquire by asking for a representation letter from management.

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