Which of the following is not a required condition for accountants to conduct an attestation engagement related to compliance with laws and regulations?

Multiple Choice

$$ Management of the entity must accept responsibility for compliance.

$$ The accountant must also provide some level of assurance on the fairness of the entity's financial statements.

$$ Compliance or controls over compliance must be capable of evaluation and measurement against reasonable criteria.

$$ Sufficient evidence must be available to support management's evaluation of compliance.