With Respect to Working on an Engagement to Examine a Financial

With respect to working on an engagement to examine a financial forecast or projection included in a prospectus or other public offering document,the public accountant and the client should agree upon

A) allocation of the responsibility of creating the assumptions to the public accountant.
B) the period of time to be covered.
C) delegation of forecast preparation to the public accountant.
D) the fact that the forecast may not be prepared in accordance with standards.