The Auditor's Communication of Material Weaknesses in Internal Control for a Nonpublic

The auditor's communication of material weaknesses in internal control for a nonpublic company is

A) Required to enable the auditor to state that the examination has been made in accordance with generally accepted auditing standards.
B) The principle reason for studying and evaluating the system of internal controls.
C) Incidental to the auditor's objective of forming an opinion as to the fair presentation of the financial statements.
D) Required to be included as part of the audit opinion.