Which of the following is a clarification made to Section $70,$ Preparation of Financial Statement engagements per SSARS No$.25?$

a$.$ Substantial omission of disclosures in a Section $70$ engagement must be disclosed in an accompanying disclaimer.

b$.$ If material misstatements in the financial statements are known to exist in a Section $70$ engagement, the accountant must withdraw.

c$.$ Any reason for withdrawal should be discussed with management.

d$.$ If material misstatements in the financial statements are known to exist in a Section $70$ engagement, the accountant must disclose those misstatements on the face of the financial statements.