Under Statement on Auditing Standards No. 50, "Reports on the Application of Accounting Principles," an independent accountant may give a second opinion on matters relating to a financial statement audit performed by another independent accountant. Which of the following is not appropriate to the accountant's report?

a. Indicate that the ultimate responsibility for deciding on the appropriate accounting principles rests with the continuing accountant.

b. State the facts, circumstances, and assumptions relevant to the transaction.

c. State that the engagement has been conducted in accordance with standards established by the AICPA.

d. State that the accountant's judgment of the appropriate application of accounting principles is based solely on the facts provided by the client.

Choose the correct answer.