Choice "A" is correct. Because comparative financial statements are being reported, and last year's audit engagement included a scope limitation on the audited financial statements, Hart should  include a separate paragraph in the review report outlining the substantive reasons for the client's qualified report. Choice "d" is incorrect. An explanation of why the client is changing from an audit engagement last year, to a review engagement this year, is not required. Choice "c" is incorrect. A separate paragraph regarding the consistency of the application of accounting principles is not required in a review report unless there is a lack of consistency.Choice "b" is incorrect.  A review report is not generally restricted as to its use.