Which of the Following Is not correct Relating to an Accountant's

Multiple Choice

Which of the following is not correct relating to an accountant's engagement to prepare a client's financial statements?

A) The accountant should obtain an understanding of the client's financial reporting framework.
B) The accountant should avoid assisting the client in making significant judgments relating to particular financial statement accounts.
C) Ordinarily,each page of the prepared financial statements should include indication on each page that no CPA provides any assurance on the financial statements.
D) Documentation requirements include a written engagement letter.