$[15]$ A client decides not to correct misstatements communicated by the auditor that collectively are not material and wants the auditor to issue the report based on the uncorrected numbers. Which of the following statements is correct regarding the financial statement presentation?

A$.$ The financial statements are free from material misstatement, and no disclosure is required in the notes to the financial statements.

B$.$ The financial statements are not in accordance with the applicable financial reporting framework.

C$.$ The financial statements contain uncorrected misstatements that should result in a qualified opinion.

D$.$ The financial statements are free from material misstatement, but disclosure of the proposed adjustments is required in the notes to the financial statements.