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.

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