B is corrent because an accountant should not submit such information unless he or she has, at a minimum, complied with the provisions applicable to a compilation engagement.
A is incorrect because reviews represent attestation services with procedures and responsibilities in excess of the minimum provisions necessary.
C is incorrect because attestation standards represent procedures and responsibilities in excess of the minimum provisions necessary.
D is incorrect because Statements on Auditing Standards relate primarily to audits and represent procedures and responsibilities in excess of the minimum provisions necessary.
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