Uncategories With which of the following client personnel would it generally not be appropriate to inquire about commitments or contingent liabilities?

With which of the following client personnel would it generally not be appropriate to inquire about commitments or contingent liabilities?

With which of the following client personnel would it generally not be appropriate to inquire about commitments or contingent liabilities? 

a. Controller.
b. President.
c. Accounts receivable clerk.
d. Vice president of sales.