A CPA has been asked to compile year-end financial statements for a client. The client requests that the statements exclude several footnote disclosures required by GAAP. The CPA s report will

a.

not refer to the omitted disclosures

b.

qualify the opinion on the financial statements

c.

include a paragraph indicating that disclosures are omitted

d.

indicate that disclosures are omitted and issue an unqualified opinion on the financial statements

e.

include limited assurance on the financial statements