Which of the following is NOT a requirement of Section 10A of the Securities Exchange Act of 1934 for auditors of public companies with respect to illegal acts?a. Determine whether it is likely that an illegal act has occurredb. Determine what the possible effect of the illegal act is on the financial statementsc. Determine whether management participated in the illegal actd. Inform management and assure that the audit committee knows about any material illegal act that has been detected