Choice "B" is correct. Written representations from the current management are required for all periods being reported on.
Choice "d" is incorrect. Written representations from the current management are required for all periods being reported on, even if the current management was not present during all such periods.
Choice "a" is incorrect. Written representations should be addressed to the accountant. The letter should be signed by members of management whom the accountant believes are responsible for and knowledgeable about the matters covered in the representation letter.
Choice "c" is incorrect. Written representations should include information concerning subsequent events.