Mead, CPA, had substantial doubt about Tech Co.'s ability to continue as a going concern when reporting on Tech's audited financial statements for the year ended June 30, Year 1. That doubt has been removed in Year 2. What is Mead's reporting responsibility if Tech, a nonissuer, is presenting its financial statements for the year ended June 30, Year 2, on a comparative basis with those of Year 1? An emphasis-of-matter paragraph describing Mead's reasons for the removal of doubt should be included. An emphasis-of-matter paragraph describing Tech's plans for financial recovery should be included. The substantial doubt section included in the Year 1 auditor's report should be repeated in its entirety. The substantial doubt section included in the Year 1 auditor's report should not be repeated