Which Statement Is Correct Relating to a Potential Successor Auditor's

Multiple Choice

Which statement is correct relating to a potential successor auditor's responsibility for communicating with the predecessor auditors in connection with a prospective new audit client?

A) The successor auditors have no responsibility to contact the predecessor auditors.
B) The successor auditors should obtain permission from the prospective client to contact the predecessor auditors.
C) The successor auditors should contact the predecessors regardless of whether the prospective client authorizes contact.
D) The successor auditors need not contact the predecessors if the successors are aware of all available relevant facts.