The Exposure Draft, Responding to a Suspected Illegal Act, States

The exposure draft, Responding to a Suspected Illegal Act, states that a professional accountant who suspects some act or activity may be illegal would be required to do each of the following depending on the outcome of discussions at each stage of the process except for:

A) Discuss the issue with the appropriate level of management
B) Take the issue to higher levels of management
C) Discuss the issue to the external auditors
D) Take the issue to outside authorities if necessary