a cpa a. may never accept an engagement to compile financial statements that omit the statement of cash flows and/or substantially all disclosures required by us gaap. b. may accept an engagement to compile financial statements that omit the statement of cash flows as long as the financial statements include substantially all disclosures required by us gaap. c. may accept an engagement to compile financial statements that omit the all substantially all of the disclosures required by us gaap as long as the statement of cash flows is presented. d. none of the above.