Which of the following items is included when reporting on audited statements prepared in accordance with a basis of accounting other than GAAP?

a) An opinion on whether the statements are fairly presented in accordance with the basis of accounting used.

B) An opinion on the propriety of the basis of accounting used.

C) An auditors responsibility paragraph indicating that the audit was not in accordance with GAAS.

D) A statement that the auditor cannot express an opinion because the statements were not prepared in accordance with GAAP.