An accountant is asked to issue a review report on the balance sheet of a nonpublic entity without reporting on the related statements of income, retained earnings, and cash flows. The accountant may issue the requested review report only if
　　A. The balance sheet is not to be used to obtain credit or distributed to the entity’s creditors.
　　B. There have been no material changes during the year in the entity’s accounting principles.
　　C. The balance sheet is part of a comprehensive personal financial plan developed to assist the entity.
　　D. The scope of the accountant’s inquiry and analytical procedures has not been restricted.
　　Answer:D
　　D is corrent because during a review an accountant’s inquiry and analytical procedures must not be restricted.
　　A is incorrect because a balance sheet may be used to obtain credit or distributed to the entity’s creditors.
　　B is incorrect because a review report may be issued when material changes in accounting principles have occurred. See AR 100 for information on review reports.
　　C is incorrect because such a review report may be issued in many other circumstances.