Fact: Susie Stone is issuing a compilation report for client under the AR-C 80 compilation standards. Which of the following is true with respect to the content of the compilation report:

a. The report no longer requires that the accountant's city and state where he or she practices be included

b. The accountant's responsibility has been expanded in the report

c. The object (definition) of a compilation engagement is not included in the report

d. The report modification for lack of independence is no longer required