Hodges and Jones, Certified Public Accountants $($the Firm$),$ has tentatively been engaged to audit the financial statements of Delta Corporation $($the Company$)$ as of and for the year ended December $31,2023.$ Delta Corporation is a privately owned construction contractor. The engagement manager is in the process of drafting, by reference to AU$-$C Section $210,$ the engagement letter with the Company for the upcoming audit. A portion of the engagement letter follows.

Our audit will be conducted on the basis that $[$management and, when appropriate, those charged with governance$]{?}^4$ acknowledge and understand that they have responsibility

a$.$ for the preparation and fair presentation of the financial statements in accordance with accounting principles generally accepted in the United States of America;

b$.$ for the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error; and

c$.$ to provide us with

i$.$ access to all information of which $[$management$]$ is aware that is relevant to the preparation and fair presentation of the financial statements such as records, documentation, and other matters;

ii$.$ additional information that we may request from $[$management$]$ for the purpose of the audit; and

iii. unrestricted access to persons within the entity from whom we determine it necessary to obtain audit evidence.

By reference to AU$-$C Section $210$ including AU$-$C Section $210\mathrm{.}06,$ AU$-$C Section $210.$A$18,$ and AU$-$C Section $210.$A$47,$ answer the following question.

If the Firm has also agreed to draft the Company$$s financial statements, item a of the preceding section of the engagement letter should be deleted.

A$.$ True

B$.$ False