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 financial statement presentations, the cpa should:
a) disclose the departure in a separate paragraph of the report.
b) issue an adverse opinion.
c) attach a note explaining the effects of the departure.
d) issue a compilation report.

A) Disclose the departure in a separate paragraph of the report.

Explanation:

Certified Public Accountant or CPA is the title of qualified accountants in numerous countries in the English-speaking world. According to my research on the CPA, I can say that based on the information provided within the question it is safe to say that they should disclose the departure in a separate paragraph of the report. This is because the departure is still useful information that needs to be added regardless whether or not it can be added to the main part of the report.

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the answerr would be 1

c.

clarify customers’ doubts only when asked.