When financial statements that an accountant has compiled in accordance with Statements on Standards for Accounting and Review Services omit substantially all disclosures by generally accepted accounting principles, the accountant's report should include:

A) Management's justification for its decision to elect to omit substantially all the disclosures

B) No modification of the standard compilation report because compilations do not require disclosures that are required for audited financial statements

C) Information alerting readers about omission of the disclosures and notification that the omission may influence the user's conclusions about the financial statements

D) A separate paragraph in the compilation report stating that the financial statements are misleading due to the lack of disclosures by management