Harris, CPA, performed the audit of the Year 2 financial statements of Lanco, Inc., an issuer. The unaudited Year 1 financial statements were to be presented with the Year 2 financial statements for comparative purposes. Harris prepared a report to accompany both sets of financial statements. The statements are not to be presented in documents filed with the SEC, The presentation should not include

A. Marking the Year 1 columns as unaudited.
B. A separate paragraph.
C. The language "except for."
D. A statement in the report that the Year 1 financial statements were not audited by Harris.

Ans: C. The language "except for."