Compiled financial statements should be accompanied by a report stating all the following except

a. The accountant does not express an opinion or any other form of assurance on the financial statements.

b. A compilation is substantially less in scope than an audit performed in accordance with generally accepted auditing standards.

c. The accountant compiled the financial statements in accordance with standards established by the AICPA.

d. A compilation is limited to presenting in the form of financial statements information that is the representation of management.