What is the responsibility of a successor auditor with respect to communicating with the predecessor auditor in connection with a prospective new audit client?

a. The successor auditor has no responsibility to contact the predecessor auditor.

b. The successor auditor should obtain permission from the prospective client to contact the predecessor auditor.

c. The successor auditor should contact the predecessor regardless of whether the prospective client authorizes contact.

d. The successor auditor need not contact the predecessor if the successor is aware of all available relevant facts.