Sunshine State Ltd. (SSL) would like to hire Nevin, a CPA, to audit financial statements prepared under the tax basis of accounting that will accompany SSLs tax return for the 20X4 tax year. Which of the following standards would Nevin most likely follow?

a) CAS 800 Special Considerations Audits of Financial Statements Prepared in Accordance with Special Purpose Frameworks

b) CAS 805 Special Considerations Audits of Single Financial Statements and Specific Elements, Accounts or Items of a Financial Statement

c) CAS 810 Engagements to Report on Summary Financial Statements

d) CPA Canada Handbook Section 9200 Compilation Engagements