Which of the following elements would not be found in an engagement letter for a financial statement preparation engagement performed in accordance with SSARS?

A$.$ Management's acknowledgement of its responsibilities, such as the responsibility for internal control.

B$.$ Identification of the applicable financial reporting framework, such as GAAP.

C$.$ The limitations associated with an engagement to prepare financial statements.

D$.$ A statement indicating that management will designate someone to oversee and take responsibility for the accountant's services.