When a practitioner examines projected financial statements, the practitioner's report should include a separate paragraph that:
A. Describes the limitations on the usefulness of the presentation.
B. Provides an explanation of the differences between an examination and a review.
C. States that the accountant is responsible for events and circumstances for a period not exceeding one year after the report's date.
D. Disclaims an opinion on whether the assumptions provide a reasonable basis for the projection.