When an accountant is engaged to prepare financial statements, each of the following requirements applies, except:

A. The accountant should verify the completeness of information provided by management for the financial statements.

B. The engagement documentation should include the engagement letter and a copy of the prepared financial statements.

C. The agreed-upon terms of the engagement should include identification of the applicable financial framework to be used.

D. The accountant should include a statement on each page of the financial statements indicating that no assurance is provided.