2-

If financial statements contain a departure from GAAP, a CPA is:

a- Required to reconcile non-GAAP results with prominently displayed GAAP-based results

b- Required to withdraw from future-year engagements, but may complete the current-year assignment as long as the departure from GAAP is adequately disclosed

c- Not allowed to issue an audit report concerning the statements

d- Allowed to complete the current-year engagement only if the financial statements are utilized by company management for internal decision-making