Mead, CPA, had substantial doubt about Tech Co$.\text{'}$s ability to continue as a going concern when reporting on Tech's audited financial statements for the year ended June $30,$ Year $4.$ That doubt has been removed in Year $5.$ What is Mead's reporting responsibility if Tech is presenting its financial statements for the year ended June $30,$ Year $5,$ on a comparative basis with those of Year $4?$

A$.$

The separate going concern section included in the Year $4$ auditor's report should not be repeated.

B$.$

The separate going concern section included in the Year $4$ auditor's report should be repeated in its entirety.

C$.$

An$$emphasis$-$of$-$matter paragraph describing Mead's reasons for the removal of doubt should be included.

D$.$

An$$emphasis$-$of$-$matter paragraph describing Tech's plans for financial recovery should be included.