The Standard Report on Internal Controls Over the Financial Reporting

The standard report on internal controls over the financial reporting process is modified by the auditor in which of the following circumstances?

A) Management's annual report on internal control is incomplete or improperly presented
B) There is a restriction on the purpose of the engagement
C) The auditor decides to refer to the report of management for the auditor's own report
D) There is other information in management's quarterly report on internal control over financial reporting
E) Management's annual certification pursuant to Section 302 of the Sarbanes-Oxley Act is misstated
F) both A and E
G) both B and C
H) both D and E