When an Accountant Is Engaged to Compile a Nonissuer's Financial

Multiple Choice

When an accountant is engaged to compile a nonissuer's financial statements that omit substantially all disclosures required by GAAP, the accountant should indicate in the compilation report that the financial statements are:

A) Not designed for those who are uninformed about the omitted disclosures.
B) Prepared in conformity with a comprehensive basis of accounting other than GAAP.
C) Not compiled in accordance with Statements on Standards for Accounting and Review Services.
D) Special-purpose financial statements that are not comparable to those of prior periods.