The Management of Cain Company, a Nonissuer, Engaged Bell, CPA

The management of Cain Company, a nonissuer, engaged Bell, CPA, to express an opinion on Cain's internal control. Bell's report described several material weaknesses and potential errors and irregularities that could occur. Subsequently, management included Bell's report in its annual report to the Board of Directors with a statement that the cost of correcting the weaknesses would exceed the benefits. Bell should:

A) Disclaim an opinion as to management's cost-benefit statement.
B) Advise the Board that Bell either agrees or disagrees with management's statement.
C) Advise management that Bell's report was restricted for use only by management.
D) Advise both management and the Board that Bell was withdrawing the opinion.