An Accountant's Communication on the Financial Statements in a Compilation

An accountant's communication on the financial statements in a compilation engagement would NOT include a statement that ________.

A) the statements may not be appropriate for the purposes of users
B) the financial statement information has been compiled
C) a compilation engagement consists primarily of inquiries of company personnel and analytical procedures applied to financial data
D) financial statements have not been audited or reviewed and the accountant did not attempt to verify accuracy or completeness.