An accountant communicates internal control-related matters in the following situations: Financial Statement Audit [Non-issuers]-SAS. Although the purpose of an audit of a non-issuer is to express an opinion on the financial statements and not to express an opinion on the effectiveness of internal control, certain deficiencies related to internal control
a) Internal control communication is not required for non-issuers
b) Internal control communication is required for non-issuers
c) SAS only applies to issuers
d) Internal control communication depends on materiality
