If a component auditor does not meet the independence requirements that are relevant to a group audit of a nonissuer's financial statements, then the group engagement team should first:

A$.$

Disclose the lack of independence to the nonissuer's management and consider revising the audit report.

B$.$

Attempt to obtain sufficient appropriate audit evidence relating to the financial information of the component without making reference to or using the work of the component auditor.

C$.$

Withdraw from the engagement when permissible under law or regulation.

D$.$

Communicate the lack of independence to the appropriate regulatory authority.