B is corrent because the professional standards which present the standards with respect to the accountant’s obligations for prospective financial statements (forecasts and projections), does not allow for the review form of association under any circumstance.
A is incorrect because an accountant may accept an engagement to apply agreed-upon procedures when third-party use of prospective financial statements is restricted to specified third-party users who have participated in establishing the nature and scope of the engagement and who take responsibility for the adequacy of the procedures.
C is incorrect because the professional standards allow the results of prospective financial statement compilation engagements to be provided to third parties.
D is incorrect because the professional standards allow the results of prospective financial statement examinations to be provided to third parties.
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