An Accountant's Standard Report on a Compilation of a Projection

Multiple Choice

An accountant's standard report on a compilation of a projection should not include a statement that:

A) There will usually be differences between the forecasted and actual results.
B) The hypothetical assumptions used in the projection are reasonable in the circumstances.
C) The accountant has no responsibility to update the report for future events and circumstances.
D) The compilation of a projection is limited in scope.