Suzanne Hurley discovered significant fraud in the accounting records of a high-profile client. Due to her client’s prestige, the story aired in the mainstream media. Unable to resolve her client’s remaining concerns with the company’s management team, Hurley ultimately resigned from the audit engagement. She knows she will be asked by several interested parties, including her friends and relatives, the successor auditor, and the prosecuting attorneys in a court of law, to tell what she knows. She has asked you for advice.

Required
Write a memo that explains Hurley’s disclosure responsibilities to each of the interested parties.