Under Which of the Following Circumstances Does an Accountant Not

Multiple Choice

Under which of the following circumstances does an accountant not become associated with a financial report?

A) The accountant sits on the board of directors of the enterprise that issues the report.
B) In all cases in which the accountant consents to the use of his or her name in the report.
C) The enterprise indicates that the accountant audited or reviewed the information included in the report.
D) The report states that the accountant prepared or performed other services with respect to the information.