While Performing an Audit of a Public Company, the Auditors

While performing an audit of a public company, the auditors discovered material illegal acts and resigned due to the client's refusal to disclose them. The auditors' reason for resignation should be disclosed through: $$\begin{array} { | l | c | c | } \hline \text { Item } & \begin{array} { c } \text { CPA Direct Communication } \\\text { With Shareholders }\end{array} & \begin{array} { c } \text { The Process of Filing } \\\text { a Fom 8-K }\end{array} \\\hline \text { A. } & \text { Yes } & \text { Yes } \\\hline \text { B. } & \text { Yes } & \text { No } \\\hline \text { C. } & \text { No } & \text { Yes } \\\hline \text { D. } & \text { No } & \text { No } \\\hline\end{array}$$

A) Option A
B) Option B
C) Option C
D) Option D