Choice "D" is correct. A CPA is required to comply with the provisions of Statements on Standards for Attestation Engagements (SSAE) when engaged to review management's discussion and analysis (MD&A) prepared pursuant to rules and regulations adopted by the SEC.
Choice "b" is incorrect. Attestation standards were created to provide assurance on representations other than historical financial statements and in forms other than the positive opinion. Unless the financial statements in question are something other than historical financial statements (which is not indicated in the question), it is likely that other standards (SAS, SSARS) would be more appropriate for this engagement.
Choice "c" is incorrect. An attest engagement is one in which a CPA is engaged to issue an examination, a review, or an agreed-upon procedures report on subject matter, or on an assertion about the subject matter, that is the responsibility of another party. Providing the client with a financial statement format does not fall under this description.
Choice "a" is incorrect. Statements on Standards for Attestation Engagements (SSAE) do not apply to audits of financial statements. (The CPA would, however, be required to comply with GAAS when engaged to audit financial statements prepared for use in another country.)