After issuance of the auditor’s report, the auditor has no obligation to make any further inquiries with respect to audited financial statements covered by that report unless

a. A final resolution of a contingency that had resulted in a modification of the auditor’s report is made.

b. A development occurs that may affect the client’s ability to continue as a going concern.

c. An investigation of the auditor’s practice by a peer review committee ensues.

d. New information is discovered concerning potential irregularities in the previously audited period.