Choice "A" is correct. A comfort letter is a letter containing a negative assurance from the CPA to the underwriter or certain other requesting parties just before the registration of the client's securities.
Choice "b" is incorrect. The comfort letter is sent to the underwriter.
Choice "d" is incorrect. The audit committee does not sign a comfort letter.
Choice "c" is incorrect. Senior management may sign a client representation letter, not a comfort letter.
