Moore, CPA, Has Been Asked to Issue a Review Report

Multiple Choice

Moore, CPA, has been asked to issue a review report on the balance sheet of Dover Co., a nonissuer. Moore will not be reporting on Dover's statements of income, retained earnings, and cash flows. Moore may issue the review report provided the:

A) Balance sheet is presented in a prescribed form of an industry trade association.
B) Scope of the inquiry and analytical procedures has not been restricted.
C) Balance sheet is not to be used to obtain credit or distributed to creditors.
D) Specialized accounting principles and practices of Dover's industry are disclosed.