Hart, CPA, is engaged to review the year 2 financial statements of Kell Co., a nonissuer. Previously, Hart audited Kell's year 1 financial statements and expressed a qualified opinion due to a scope limitation. Hart decides to include a separate paragraph in the year 2 review report because comparative financial statements are being presented for year 2 and year 1. This separate paragraph should indicate the
A. Substantive reasons for the prior year's qualified opinion.
B. Reason for changing the level of service from an audit to a review.
C. Consistency of application of accounting principles between year 2 and year 1.
D. Restriction on the distribution of the report for internal use only.