D is corrent because lawyers often address contingent liabilities relating to their clients.
A is incorrect because while it is possible that an accounts payable confirmation might identify a contingent liability, the information requested is generally related to the actual liability as of year-end.
B is incorrect because a confirmation sent to a transfer agent provides more evidence on the number of shares issued and outstanding.
C is incorrect because auditors do not in general send "related-party transaction" confirmations.
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