An auditor most likely would be responsible for communicating significant deficiencies in the design of internal control

a. To the Securities and Exchange Commission when the client is a publicly held entity.

b. To specific legislative and regulatory bodies when reporting under Government Auditing Standards.

c. To a court-appointed creditors’ committee when the client is operating under Chapter 11 of the Federal Bankruptcy Code.

d. To shareholders with significant influence (more than 20% equity ownership) when significant deficiencies are deemed to be material weaknesses.