Next?

SAS $134$ amended AU$-$C $230,$ citing that the reason should be documented for not communicating key audit matters, including which of the following rare events?

a$.$ Fines by regulatory agencies would be incurred.

b$.$ Adverse consequences occur outweighing the benefit of making it public.

c$.$ A lawsuit could be filed by a vendor or customer.

d$.$ An audit client would likely switch auditing firms and contest the audit report.