Accountant X performs a compilation of Nonissuer's pro forma financial information (PFFI). Several assumptions related to the PFFI are deemed to be significant. How should the assumptions be reported? In a separate report titled "Significant Assumptions." They should be included with the PFFI, the complete financial statements, and the report on the statements. They should be included in the report on the financial statements. The assumptions are not reported if the PFFI is contained in a document that includes the financial statements