An Accountant Has Been Asked to Issue a Review Report

An accountant has been asked to issue a review report on the balance sheet of a nonissuer but not to report on the other basic financial statements. The accountant may not do so:

A) Because compliance with this request would result in a violation of the ethical standards of the profession.
B) Because compliance with this request would result in an incomplete review.
C) If the review of the balance sheet discloses material departures from GAAP.
D) If the scope of the inquiry and analytical procedures has been restricted.