Choice "B" is correct. When an accountant examines a financial forecast that fails to disclose significant assumptions used to prepare the forecast, the accountant should issue an adverse opinion.
Choice "a" is incorrect. A qualified opinion might be appropriate when AICPA presentation guidelines are not followed, but would not be used when "several significant assumptions used to prepare the forecast" are not disclosed.
Choice "c" is incorrect. "Subject to" is not acceptable wording for an accountant's report.
Choice "d" is incorrect. An unmodified opinion is not acceptable when significant assumptions are not disclosed.