19. In the investigation of a potential new client, if the client refuses to give permission to inquire of the predecessor auditor, or if the predecessor does not respond fully, the successor auditor should:

a. consider the implications in making the accept/reject decision.

b. not accept the engagement.

c. request an AICPA-sanctioned peer review of the predecessor.

d. request assistance from the SEC.

e. immediately inform the appropriate state board of accountancy.