A qualified opinion is an auditor's statement indicating that financial statements are fairly presented except for specific identified issues. Unlike a clean (unqualified) opinion confirming statements are accurate, or an adverse opinion indicating major problems, a qualified opinion notes particular concerns while accepting the overall presentation. Issues leading to qualified opinions might include inability to verify certain transactions, disagreement with accounting treatment of specific items, or scope limitations preventing full examination. For municipalities, a qualified opinion signals areas needing attention but doesn't indicate fundamental financial problems. Councils and the public should understand what limitations or concerns the auditor identified.