With respect to the expression of an opinion regarding whether a client maintained effective internal control over financial reporting: The auditor of an issuer is required to express an opinion. The auditor of an issuer is not required to express an opinion. The auditor of an issuer may express an opinion, but is not required to do so, The auditor of an issuer is only required to express an opinion if engaged under a separate attest engagement, separate from and unrelated to the financial statement audit