If an accountant who is engaged to fill out a prescribed form becomes aware of a departure from GAAP not called for by the form, he or she should do which of the following? O A. Follow the reporting guidance in SSARS 21 for reporting on departures from GAAP. B. Follow the reporting guidance in SSARS 14 for reporting on departures from GAAP. O C. Inform the party that developed the form that the client is not following the form. D. Withdraw from the engagement