audit theory question

Auditors report on Key Audit Matters in the following circumstances: 1. Client is a Listed Entity 2. Client is a Private company 3. Client is a Public Interest Entity 4. Client voluntarily applies the UK Corporate governance Code 5. Auditor is required by Law A 1,2,4 and 5 B 1,3,4 and 5 1,2,3 and 4 D All of the Above