Which of the Following Are True in the Light of AU-C

Multiple Choice

Which of the following are true in the light of AU-C 210 Terms of Engagement and AS 2610 Initial audits - Communications between Predecessor and Successor Auditors?

A) The auditor must obtain permission from the prospective client before communicating with the previous auditor.
B) A prospective client may decline to grant an auditor the permission to communicate with the previous auditor.
C) The refusal of a prospective client to grant access to previous auditors has no bearing an auditor's decision to accept the engagement.
D) The law mandates that a prospective permit an auditor to communicate with a previous auditor of the client.