When an accountant comples a clenf's francial statements accompanied by supplemental information, which of the following is a required element of the accourtan's separate report on the supplemental information?

A$.$ A statement fult Be information has been compiled from information that is the representation of management without audi or review.

a$.$ A tal at perpecetures performed by the accountant during the complation

C$.$ A statement rat the accountant did not tecome aware of any malerial modificans that should be made to the information.

b$.$ Accifimalina er the niependence of the accourtant with respect is the information presented