A company elects to provide a pro forma income statement in the MD&A section of its annual report. In the statement, losses related to significant disposals of obsolete equipment are omitted. Which of the following statements are correct? a. The external auditor must express an opinion on the presentation of the pro forma information. b. The company must provide a reconciliation of the difference(s) between net income in the pro forma statement and GAAP net income in the Statement of Operations in a note to the financial statements. C. The company must follow the "alternative financial measures standards issued by the FASB in determining the pro forma net income amount. Select one: All of the listed statements are accurate. b b and c None of the listed statements are accurate. a and c a a and b