During an Engagement to Review the Financial Statements of a Nonpublic

During an engagement to review the financial statements of a nonpublic entity, an accountant becomes aware of a material departure from GAAP. If the accountant decides to modify the standard review report because management will not revise the financial statements, the accountant should

A) Express negative assurance on the accounting principles that do not conform with GAAP.
B) Disclose the departure from GAAP in a separate paragraph of the report.
C) Issue an adverse or an "except for" qualified opinion, depending on materiality.
D) Express positive assurance on the accounting principles that conform with GAAP.