Langford & Company, CPAs were approached to report on summary financial statements. The summary financial statements were prepared on a tax basis whereas the complete financial statements were prepared using Generally Accepted Accounting Principles O Langford & Company may perform the engagement because the tax basis is an acceptable other comprehensive basis of accounting. Langford & Company may perform the engagement if Langford & Company also performed the audit of the complete financial statements. O Langford & Company may perform the engagement if Langford & Company obtained the proper management representation letter which includes the requirement to notify the auditor of any subsequent events that occurred. O Langford & Company may not perform the engagement.