B is corrent because SSARS state that when financial statements are compiled (regardless of the use of computer software) the provisions of SSARS apply, but they do not apply when reproducing client-prepared financial statements.
A is incorrect because SSARS do not apply when reproducing client-prepared financial statements.
C is incorrect because SSARS apply when compiling financial statements, and do not apply when reproducing client-prepared financial statements.
D is incorrect because SSARS apply when compiling financial statements.
