Harry Calhoun is auditing the current year's $20$X$2$ financial statements for X Corporation. The prior period

$20$X$1$ financial statements were audited by another auditor. In Harry's current year $20$X$2$ audit report, Harry

includes an other$-$matter paragraph, separating his responsibility for the $20$X$1$ prior year financial statements. In

the current year $20$X$2$ management representation letter, how should Harry handle $20$X$1$ representations:

a$.$ Hanry is not required to obtain representations for $20$X$1$ because he is not issuing an opinion on $20$X$1$

b$.$ Harry must obtain representations for $20$X$1$

c$.$ Harry is not allowed to obtain representations for $20$X$1$

d$.$ Harry must obtain representations for $20$X$1,$ but insert a disclaimer related to those representations