Which statement best describes the AICPA interpretation relating to preparation of financial statements?

a) The interpretation applies solely to members who are grossly negligent when preparing a client or employer's financial statements.

b) The member is required to prepare and file a client or employer's financial statements in a timely manner.

c) The interpretation states that involvement with materially false and misleading financial statements may be an act discreditable to the profession.

d) The member is not in violation of this interpretation if failure to file a client or employer's financial statements timely was due to a heavy workload.