Choice "A" is correct. An accountant's compilation report on a financial forecast should include a statement that there will usually be differences between the forecasted and actual results.
Choice "d" is incorrect. An accountant's compilation report on a financial forecast does not state that the hypothetical assumptions used in the forecast are reasonable in the circumstances. In fact, the report specifically states that no form of assurance is provided with respect to the assumptions.
Choice "c" is incorrect. An accountant's compilation report on a financial forecast does not state that the forecast should be read only in conjunction with the audited historical financial statements.
Choice "b" is incorrect. An accountant's compilation report on a financial forecast does not state that the accountant expresses only limited assurance on the forecasted statements and their assumptions. In fact, the report specifically states that no form of assurance is provided with respect to the statements or the assumptions.