A CPA Has Conducted an Audit of the Financial Statements

A CPA has conducted an audit of the financial statements of an entity that received federal financial assistance and had one program that qualified as a major program. The CPA's responsibility related to reporting on internal control for this entity is to:

A) Issue a report on internal control relating to the financial statements.
B) Issue an opinion on internal control relating to the financial statements.
C) Issue a report on internal control relating to the financial statements and a report on internal control related to the federal program(s) .
D) Issue a report on internal control relating to the financial statements and an opinion on internal control related to the major program.