A CPA Should Not Normally Refer to Which One of the Following

Multiple Choice

A CPA should not normally refer to which one of the following subjects in a "comfort letter" to underwriters?

A) The independence of the CPA.
B) Changes in financial-statement items during a period subsequent to the date and period of the latest financial statements in the registration statement.
C) Unaudited financial statements and schedules in the registration statement.
D) Management's determination of identifiable segments.