Taylor, CPAs, was approached to compile pro forma financial information for the Faith Us, Inc. Taylor, CPAs may do so if all but the following is agreed by management

a. Include a summary of significant assumptions with the pro forma financial information.

b. Include (or have readily available) the accountant's audit/review compilation report in the document that contains the pro forma financial information.

c. Make certain that each financial statement on which the pro forma compiled financial information is based has been subjected to a review engagement.