A Predecessor Auditor Should Complete the Following Before Reissuing a Report

A predecessor auditor should complete the following before reissuing a report on statements presented on a comparative basis:

A) read the financial statements of the current period.
B) read the financial statements of the past five years.
C) obtain a letter of representations from the current-year, successor auditor.
D) read the financial statements of the current period and obtain a letter of representation from the management of the entity and from the current-year, successor auditor.