Charlie, a CPA is performing a compilation engagement for a small client. The client has elected to omit all required disclosures required by US GAAP. In his compilation report. Charlie must include, related to the omission:

a. All of the answers listed are correct.

b. A statement that these financial statement are not designed for those who are not informed about such matter

c. Statement in the first paragraph that management has elected to omit substantially all disclosures