This is required by IEC 61508, under good programming style.
Noncompliant code example
function func1() { // Noncompliant - there are two points of exit
  if (false) {
    return;
  }
}
function func2() { // Noncompliant - there are two points of exit
  if (a > 0) {
    return 0;
  }
  return -1;
}
Compliant solution
function func1() {
  return;
}
function func2() {
}
function func3();