When an accountant examines projected financial statements, the accountant's report should include a separate paragraph that:

Answer:Gives a description of the limitations on the projection's usefulness.

Explanation: Financial statements are documents that contains the financial status of a given entity, it includes both the previous position, present position and the projections. A financial statements also describes the limitations (possible short comings or factors that are capable of adversely affecting the the positive outcome of the expected projections. A financial statement is not complete until it has captured all the possible positive and projected negative outcomes expected to hinder the full implementation of the Project or activity.