When an accountant is engaged to compile a non public entity's financial statements that omit substantially all disclosures required by GAAP, the accountant should indicate in the compilation report that the financial statements are:
a. Prepared in conformity with a comprehensive basis of accounting other than GAAP.
b. Not compiled in accordance with statements on standards for accounting and review services.
c. Special-purpose financial statements that is not comparable to those of prior periods.
d. Not designed for those who are uninformed about the omitted disclosures.