An underwriter is helping to prepare a registration statement for an issuer's IPO. The company lacks extensive operating history or performance, and the underwriter includes is own "good faith assessment" projections of future performance. An independent review of these projections may be included provided that all of the following requirements are met EXCEPT
A) The reviewer's qualifications are disclosed
B) The reviewer's relationship to the issuer is disclosed
C) The reviewer's consent is obtained
D) The reviewer is certified by the SEC
Answer: D