Under Which of the Following Circumstances Does an Accountant Become

Multiple Choice

Under which of the following circumstances does an accountant become associated with a financial report?

A) The accountant works for the enterprise that issues the report.
B) The accountant sits on the board of directors of the enterprise that issues the report.
C) The enterprise indicates that the accountant audited or reviewed the information included in the report.
D) The report does not mention that the accountant prepared or performed other services with respect to the information.