An accountant's standard report issued after compiling the financial statements of a nonissuer should state that:

Select one:

a.I am not aware of any material modifications that should be made to the accompanying financial statements and if I were, would not mention them.

b.A compilation consists principally of inquiries of company personnel and analytical procedures.

c.A compilation is limited to presenting in the form of financial statements information that is the representation of management.

d.The objective of a compilation is to express a subjective opinion on the financial statements