Choice "B" is correct. A client's refusal to permit inquiry of outside legal counsel is a significant scope limitation that generally will result in a disclaimer of opinion.
Choice "a" is incorrect. Adverse opinions are used when there are very material departures from GAAP, which is not the case here.
Choice "c" is incorrect. A client's refusal to permit inquiry of outside legal counsel is a significant scope limitation that generally will result in a disclaimer of opinion. An unmodified opinion with a separate explanatory paragraph would not be sufficient to address this situation.
Choice "d" is incorrect. A client's refusal to permit inquiry of outside legal counsel is a significant scope limitation that generally will result in a disclaimer of opinion. A qualified opinion would not be sufficient to address this situation.
