Under the aicpa code of professional conduct, a cpa may express an unmodified opinion on financial statements that contain a departure from promulgated gaap if (s)he can demonstrate that because of unusual circumstances the financial statements would be misleading if the departure were not made. which of the following is an example of unusual circumstances that could justify such a departure? an unusual degree of materiality. conflicting industry practices. a theoretical disagreement with a standard promulgated by the fasb. new legislation.