Which of the Following Is Not True Regarding an Engagement

Multiple Choice

Which of the following is not true regarding an engagement to provide a written report on the application of accounting principles?

A) An accountant is prohibited from providing a report on the application of accounting principles to a transaction not involving the facts and circumstances of a specific entity.
B) The accountant's written report on the application of accounting principles should include an identification of the specific entity involved.
C) An accountant is prohibited from providing a report on the application of accounting principles to a proposed future transaction involving the facts and circumstances of a specific entity.
D) The accountant's written report on the application of accounting principles should include a paragraph restricting the use of the report.