An Accountant's Report on a Review of Pro Forma Financial

An accountant's report on a review of pro forma financial information should include a:

A) Statement that the entity's internal control was not relied on in the review.
B) Disclaimer of opinion on the financial statements from which the pro forma financial information is derived.
C) Caveat that it is uncertain whether the transaction or event reflected in the pro forma financial information will ever occur.
D) Reference to the financial statements from which the historical financial information is derived.