Answer: B. An engagement to report an statutory requirements.
Explanation:
An Attestation requirement refers to when the information provided by a client is reviewed and reported on based on the procedures and requirements on how the process should be conducted.
It is usually done by a third party from the Auditor and can be done on internal control functions, and financial forecasts.
Reporting on statutory requirement falls under here as the goal would be to report on the company's compliance with said requirements.
