Hart, CPA, Is Auditing the Year 2 Financial Statements of Kell

Hart, CPA, is auditing the year 2 financial statements of Kell Co. Previously, Hart audited Kell's year 1 financial statements and expressed a qualified opinion due to a scope limitation. Hart decides to include an explanatory paragraph in the year 2 report because comparative financial statements are being presented for year 2 and year 1. This paragraph should indicate the

A) substantive reasons for the prior year's qualification.
B) reason that Hart continued to provide audit services, despite the previous scope limitation.
C) consistency of application of accounting principles between year 2 and year 1.
D) restriction on the distribution of the report.