Kristen is on the board of directors of a small manufacturing company, Smith Plastics Inc. Kristen holds a CPA certificate and is a member of the AICPA. The president of the company, John Smith, has asked her to prepare financial statements for the company to be submitted to Sixth First Bank as part of a loan request. Mr. Smith tells Kristen that the bank would like a review or an audit but would settle for a compilation from a CPA. He would like Kristen to do the compilation. Under what conditions, if any, could Kristen be allowed to prepare a compilation of the financial statements of Smith Plastics Inc.?