When the auditor includes an emphasis-of-matter paragraph in the auditor’s report, the auditor should do the following, except:

(a) Include it immediately after the opinion paragraph in the auditor’s report

(b) Use the heading “Emphasis of Matter” or other appropriate heading

(c) Include in the paragraph a clear reference to the matter being emphasized and to where relevant disclosures that fully describe the matter can be found in the financial statements

(d) Indicate that the auditor’s opinion is not modified with respect to the matter emphasized

(e) Add it as a footnote to its core opinion