In North Carolina, the Working with Real Estate Agents disclosure must be provided:

A is incorrect because providing the disclosure at closing would be too late to serve its purpose of informing consumers about agency relationships early in the process. By then, the consumer may have already shared confidential information without understanding the agent's fiduciary duties.

C is incorrect because the disclosure is mandatory in North Carolina and must be provided at first substantial contact, regardless of whether the consumer specifically requests it. This requirement protects consumers by ensuring they receive this information proactively.

D is incorrect because the disclosure must be provided before any contract is signed. Waiting until after contract signing would violate the timing requirement and deprive consumers of important information during the initial stages of property consideration.