Which of the Following Circumstances Requires Modification of the Accountant's

Which of the following circumstances requires modification of the accountant's report on a review of interim financial information of publicly held entity? $\begin{array}{c}&\text{Inconsistent Accounting}\\\ & \text{Principle Application}&\text{Inadequate Disclosure}\\\text { A) } & \text { Yes } & \text { Yes } \\\text { B) } & \text { Yes } & \text { No } \\\text { C) } & \text { No } & \text { Yes } \\\text { D) } & \text { No } & \text { No }\end{array}$

A) Option A
B) Option B
C) Option C
D) Option D