Eagle Companys financial statements contain a departure from generally accepted accounting principles because, due to unusual circumstances, the statements would otherwise be misleading. The auditor should express an opinion that is

Qualified and describe the departure in a separate paragraph.

Unmodified but not mention the departure in the auditors report.

Unmodified and describe the departure in an other-matter paragraph.

Qualified or adverse, depending on materiality, and describe the departure in an other-matter paragraph.