After an Auditor Has Issued an Auditor's Report on the Financial

After an auditor has issued an auditor's report on the financial report of a non-public entity, there is no obligation to make any further audit tests or inquiries with respect to the audited financial report covered by that report unless:

A) new information comes to the auditor's attention concerning an event that occurred prior to the date of the auditor's report that may have affected the auditor's report.
B) material adverse events occur after the date of the auditor's report.
C) final determination or resolution was made on matters that had resulted in a modification of the auditor's report.
D) final determination or resolution was made of a contingency that had been disclosed in the financial report.