Which statement is most appropriate?

All fraud reports should be clearly marked confidential. The number of copies should be restricted and it is best to present them on a need-to-know basis:

a. The report is not about giving an opinion of the guilt of the person, it is only to report the results of the investigation. The report may go on to state that there is sufficient evidence to support a case against a named suspect but it should not take a view on whether this person is guilty.

b. The report should give an opinion of the guilt of the person and report the results of the investigation. The report may go on to state that there is sufficient evidence to support a case against a named suspect and should take a view on whether this person is guilty.

c. The report is not about giving an opinion of the guilt of the person, it is only to report the impressions gained from the investigation. The report may go on to state that there is sufficient evidence to support a case against a named suspect but it should not take a fixed view on whether this person is guilty.

d. The report is not about giving an opinion of the guilt of the person, it is only to report the results of the investigation. The report may go on to state that there is sufficient evidence to support a case against a named suspect but it should only give the overall likelihood of whether this person is guilty.