When an independent auditor has reviewed interim financial information and the report is

presented in a registration statement filed with the SEC, the prospectus should state that the

A. Auditor is the auditor of the interim information.

B. Auditor is not subject to certain liability provisions of the Securities Act of 1933.

C. Auditors services were performed in accordance with GAO standards.

D. Auditors report is a part of the registration statement.