Alexis, a member, is a sole practitioner. She is also treasurer of Bourne Industries. The local bank, which has loaned $25,000 to Bourne Industries, requests financial statements from Bourne Industries. Which of the following are required of Alexis when she prepares and furnishes such statements to the bank?

·       A) If the transmittal says the statements are in accordance with generally accepted accounting principles, Alexis must follow Rule 203 of the Code of Professional Conduct.

·       B) If they are on Bourne Industries stationery, she must clearly indicate her position as treasurer of the company, and she should not imply that she is independent of the company.

·       C) If the statements are on her public accounting practice stationery, she does not have any requirement to disclose her lack of independence.

·       D) a and b are required