All but one of the following are alphabetic indexing methods. Which one is not one of the methods?

Thorp, CPA, was engaged to audit Ivor Co.'s financial statements. During the audit, Thorp discovered that Ivor's inventory contained stolen goods. Ivor was indicted and Thorp was subpoenaed to testify at the criminal trial in state court. Ivor claimed accountant-client privilege to prevent Thorp from testifying. Which of the following statements is most likely true regarding Ivor's claim?

a. Ivor can claim an accountant-client privilege only in jurisdiction that have enacted a statute creating such a privilege b. Ivor could claim an accountant-client privilege if a criminal tax case were brought in federal court c. The accountant-client privilege can be claimed only in civil suits d. The accountant-client privilege can be claimed only to limit testimony to audit subject matter

Pro forma financial statements are an accountant's way of looking back to see what "might have been."

Indicate whether the statement is true or false