North Co$.,$ a privately$-$held entity, asked its tax accountant, King, a CPA in public practice, to prepare North's interim financial statements to be presented alongside North Co$.\text{'}$s tax return. King should not prepare these financial statements to North unless, as a minimum, King complies with the provisions of:

A$.$

Statements on Standards for Accounting and Review Services.

B$.$

Statements on Standards for Unaudited Financial Services.

C$.$

Statements on Standards for Consulting Services.

D$.$

Statements on Standards for Attestation Engagements.