Which are the following are true.

A. Whenever an auditor issues a qualified report, he or she must use the term "except for" in the opinion paragraph.

B. Information obtained by a CPA from a client is legally privileged and can never be disclosed in federal court.

C. Auditors are not normally permitted to consult with, or rely on the work of outside specialists during an audit engagement.

D. None of the above is true.