During a Review of the Financial Statements of a Nonpublic

Multiple Choice

During a review of the financial statements of a nonpublic entity, the CPA finds that the financial statements contain a material departure from generally accepted accounting principles. If management refuses to correct the problem, the CPA should

A) Disclose the departure in a separate paragraph of the report.
B) Issue an adverse opinion.
C) Attach a footnote explaining the effects of the departure.
D) Issue a compilation report.