The Accountant's Standard Report for a Review Service Would Not

The accountant's standard report for a review service would not include a statement that

A) A review service was performed in accordance with AICPA generally accepted auditing standards.
B) All information included in the representation of the management of the business.
C) A review consists primarily of making inquiries and performing analytical procedures.
D) The accountant is not aware of any material modifications that should be made to make this financial statement conform to generally accepted accounting principles.