A CPA discovered irregularities in the tax return of a client and withdrew from the engagement. Which course of action should the CPA take?

a. Take the matter to the Internal Revenue Ser- vice.

b. Voluntarily reveal to a successor CPA the rea- son why the engagement was terminated.

c. If the CPA is contacted by a successor CPA, suggest that the successor ask the client to permit a free discussion of the matter between the predecessor and successor CPAs.

d. If the CPA is contacted by a successor CPA, tell the successor about the situation without suggesting that the client be contacted.