qizlet The financial statements of a nonissuer include a separate statement of changes in equity. This statement should Be identified in the introductory paragraph of the report but need not be reported on separately in the opinion paragraph. Be excluded from both the introductory and opinion paragraphs. Be identified in the introductory paragraph of the report and must be reported on separately in the opinion paragraph. Not be identified in the introductory paragraph but should be reported on separately in the opinion paragraph.