With reference to SA 710, list the information that should be included in this paragraph regarding the prior period financial statements.

List of information that should be included in Other Matter paragraph regarding the prior periods financial statements are as follows: (I) That the financial statements of the prior period were audited by the predecessor auditor; (II) The type of opinion expressed by the predecessor auditor and, if the opinion was modified, the reasons therefore; and (III) The date of that report.