After an Auditor Has Issued an Audit Report on a Nonpublic

After an auditor has issued an audit report on a nonpublic entity, there is no obligation to make any further audit tests or inquiries with respect to the audited financial statements 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 qualification in the auditor's report.
D) Final determination or resolution was made of a contingency that had been disclosed in the financial statements and no liability arose from the resolution.