North Co, a Privately-Held Entity, Asked Its Tax Accountant, King, a a CPA

North Co., a privately-held entity, asked its tax accountant, King, a CPA in public practice, to prepare North's interim financial statements on King's microcomputer when King prepared North's quarterly tax return. King should not submit these financial statements to North unless, as a minimum, King complies with the provisions of:

A) Statements on Standards for Accounting and Review Services.
B) Statements on Standards for Unaudited Financial Services.
C) Statements on Standards for Consulting Services.
D) Statements on Standards for Attestation Engagements.