Clara a CPA, has been engaged by nonissuer Baxter Manufacturing Co. to perform a financial statement audit. During the audit, Clara identified a control deficiency that was a significant deficiency but not a material weakness. Management corrected the deficiency during the audit. How should the significant deficiency be communicated? A. In writing to management and those charged with governance by the report release date or within 60 days after the report release date. B. In writing to management only by the report release date or within 60 days after the report release date. C. In writing to those charged with governance only by the report release date or within 60 days after the report release date. D. Significant deficiencies corrected during the audit do not need to be communicated