An Attorney Responding to an Auditor as a Result of the Client's

An attorney responding to an auditor as a result of the client's letter of audit inquiry may appropriately limit the response to:

A) Items which have high probability of being resolved to the client's detriment.
B) Asserted claims and pending or threatened litigation.
C) Legal matters subject to unsettled points of law,uncorroborated information,or other complex judgments.
D) Matters to which the attorney has given substantive attention in the form of legal consultation or representation.