Select the choice that best describes the responsibilities of the successor auditors when a company is changing auditors:
A. The successor auditor is required by accounting standards to review the company's tax returns for the previous five years.
B. The successor auditor is required by accounting standards to hire an professional investigator to obtain information about the reputation and background of key members of management.
C. The successor auditor is required by auditing standards to communicate with the company's bank.
D. The successor auditor is required by auditing standards to communicate with the predecessor auditor.