Final answer:
The accountant should include the communication of a matter not presented in the financial statements in the conclusion paragraph of a review engagement report for a nonissuer.
Step-by-step explanation:
When an accountant is performing a review engagement for a nonissuer and deems it necessary to communicate a matter that is not presented in the financial statements, the appropriate section to include this information is the conclusion paragraph. The conclusion paragraph wraps up the review report and presents the accountant’s findings after conducting the review. It is there that matters requiring additional explanation or emphasis, which might not be directly reflected in the financial statements, can be delineated for the user of the report to consider.
The primary sections of the review report include the introductory paragraph, where the objective and the nature of the review are stated; the scope paragraph, which describes the scope of the engagement; and the review procedures paragraph, where the procedures used by the accountant are briefly described. Finally, the conclusion paragraph summarizes the results of the review process, including any necessary communication of matters beyond the financial statements.