If an auditor includes an emphasis-of-matter paragraph to draw users attention to a matter relevant to the users understanding of the financial statements of a nonissuer, then the auditor should

A) Notify the appropriate regulatory authority if the auditors opinion was modified on the basis of the matter.

B) Include the paragraph immediately after the opinion paragraph in the audit report.

C) Modify the introductory paragraph to direct the reader to the emphasis-of-matter paragraph.

D) Indicate in the audit report that the emphasis-of-matter paragraph is required by law or regulation.