Which of the Following Statements Is True Regarding an Accountant's

Multiple Choice

Which of the following statements is true regarding an accountant's consideration of fraud/illegal acts in compilation and review engagements?

A) The accountant is not required to perform procedures designed to detect material misstatements due to fraud or illegal acts.
B) The accountant must inform an appropriate level of management of all instances of fraud or illegal acts.
C) The accountant must report only definite instances of fraud or an illegal act, but need not report information indicating that fraud or an illegal act may have occurred.
D) Information indicating that fraud or an illegal act may have occurred should be reported in writing to an appropriate level of management.