During the audit of an issuer client, the auditor determined that management had given illegal bribes to state officials

during the year under audit and for several prior years. The dollar amounts of the bribes are not material to the financial

statements. Under these circumstances, the auditor must report the bribes first to

A$.$ A state law enforcement agency.

B$.$ The client's internal auditors.

C$.$ The client's board of directors.

D$.$ The Securities and Exchange Commission.