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1) An accountant is considering an engagement to compile the pro forma financial information (PFFI) of a nonissuer. The accountant may accept the engagement if

1) An accountant is considering an engagement to compile the pro forma financial information (PFFI) of a nonissuer. The accountant may accept the engagement if

A) The underlying transaction or event was a change in capitalization.

B) A summary of significant assumptions is not presented with the PFFI.

C) Assurances are to be provided about the PFFI.

D) The PFFI is not contained in the same document as the complete financial statements.

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