When completing an audit, which of the following statements is correct concerning auditors required communication with a clients audit committee?

Select one:

a. If matters are communicated in writing, the report is required to be distributed to both the audit committee and management.

b. If matters are communicated orally, it is necessary to repeat the communication of recurring matters each year.

c. This communication is required to occur before the auditors report on the financial statements is issued.

d. This communication should include disagreements with management about significant audit adjustments, whether or not satisfactorily resolved.