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();