Uncategories SAS No. 99 and SAS No. 54 require the auditor to communicate all frauds and illegal acts to the audit committee:

SAS No. 99 and SAS No. 54 require the auditor to communicate all frauds and illegal acts to the audit committee:

SAS No. 99 and SAS No. 54 require the auditor to communicate all frauds and illegal acts to the audit committee:

a. only if the act is immaterial.
b. only if the act is material.
c. only if the act is highly material.
d. regardless of materiality.