Which of the following is a true statement? Group of answer choices Statement on Standards of Forensic Services No. 1 prohibits most contingent fee arrangements for forensic accounting assignments involving expert testimony by AICPA members. Fraud examination reports are maintained as confidential under attorney/accountant privilege. Fraud examination reports should include, at a minimum, a description of procedures performed, observations or evidence gathered and conclusions as to whether fraud was perpretrated. Fraud examinations and investigations must be provided in written form in order to comply with Statement of Standards on Forensic Services No. 1.