C is correct. This answer is correct because the predecessor’s inquiry, which occurs prior to final acceptance of an engagement, should be on the predecessor’s understanding of the reasons for the change, as well as to matters bearing as to management’s integrity, disagreements with management, communications with those charged with governance on fraud and illegal acts, and communications on significant deficiencies and material weaknesses.

A is incorrect. This answer represents an inquiry not required by the professional standards

B is incorrect. This answer represents an inquiry not required by the professional standards

D is incorrect.  This answer represents an inquiry not required by the professional standards