After considering an entity's negative trends and financial difficulties, an accountant engaged to review the financial statements has substantial doubt about the entity's ability to continue as a going concern. The accountant considered management's plans and determined that the substantial doubt about the entity's ability to continue as a going concern was alleviated and report disclosures were adequate. According to Statements on Standards for Accounting and Review Services, the accountant: A. May, but is not required to, include an emphasis-of-matter paragraph. B. Should include a separate section in the review report with the heading "Substantial Doubt About an Entity's Ability to Continue as a Going Concern." C. Should withdraw from the engagement. D. Should modify the conclusions in the review report to be either qualified or adverse