An accountant is including a paragraph in her compilation report noting that is not independent and wants to disclose the reasons for the lack of independence. Which of the following is true:

a. She must disclose only the key reason why she lacks independence

b. She must disclose all reasons for lack of independence

c. She is not permitted to disclose the reason for lack of independence

d. She must quantify the impact that lack of independence might have on the financial statement