An accountant has been engaged to compile a company's financial statements. During the compilation procedures the accountant became aware of a material departure from the financial reporting framework of the company. The company's management agreed that a modification of the compilation report is required, but the accountant is concerned that a modification alone would not be adequate to indicate the deficiencies in the financial statements as a whole. Which paragraph in the professional standards provides the accountant with the engagement requirement when modifications to the compilation report would not be adequate?

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