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Answer (A) is correct . Sufficient investigation should take place to establish reasonable certainty that a fraud has occurred before any reporting is done. When the incidence of significant fraud has been established to a reasonable certainty, senior management and the board should be notified immediately (PA?1210.A2-1).

Answer (B) is incorrect because No reporting is required merely because suspicious acts have been reported.
Answer (C) is incorrect because Irregular transactions under investigation would not require reporting until the investigation determines with reasonable certainty that a significant fraud has occurred.
Answer (D) is incorrect because Reporting should occur when the incidence of significant fraud has been established to a reasonable certainty.