Your Client Has Followed Approved Accounting Standards but a Note

Your client has followed approved accounting standards but a note to the financial report indicates the early application of an accounting standard that has a pervasive effect on the financial report in advance of its effective date.The note details the reasons for this view.You, as the auditor, concur that this additional note disclosure is necessary to give a true and fair value.What type of opinion should you issue?

A) An unmodified opinion with an Emphasis of Matter.
B) A disclaimer of opinion.
C) An unmodified opinion.
D) A qualified opinion or adverse opinion.