An Accountant's Standard Report on a Review of the Financial

An accountant's standard report on a review of the financial statements of a nonissuer should state that the accountant:

A) Does not express an opinion or any form of limited assurance on the financial statements.
B) Is not aware of any material modifications that should be made to the financial statements for them to conform with GAAP.
C) Obtained reasonable assurance about whether the financial statements are free of material misstatement.
D) Examined evidence, on a test basis, supporting the amounts and disclosures in the financial statements.