Opinion: Opinion Paragraph Basis of Opinion Additional paragraph A. Unqualified A. Unchanged A. Unchanged A. None added B. Qualified B. Refer to misstatement using "except for" B. Omit paragraph B. Added before opinion paragraph (in the box C. Adverse language C. Other (in the box below, provide below, provide details regarding contents of D. Disclaim C. Refer to misstatement using "subject to" details) this paragraph) opinion language C. Added after opinion paragraph: (in the box D. Refer to scope limitation using "except for" below, provide details regarding contents of language this paragraph) E. Refer to going concern using "except for" D. Added elsewhere in the report ( in the box language below, identify specific location and provide F. Refer to misstatement and report that details regarding contents of this paragraph) financial statements are not presented fairly G. Refer to scope limitation and report that financial statements are not presented fairly H. Refer to going concern and report that financial statements are not presented fairly I. Omit paragraph J. Other (in the box below, provide details) Opinion Opinion Paragraph Basis of Opinion Additional paragraph 1 2 3 4