luckygiftvn

Reg ‘Material non public information’, you should attempt with the source of informtaion to make it a public information.
Maybe you should attempt that first before issuing your report. That would be part of due diligence as the information surely affects your report.
And delaying the report while doing this should not violate any standards. So, answer (c) could be a good choice.
Actually for Ethics questions, there is meaning in each word of that question. So, if the question cannot be reproduced as it is, then it is probably very difficult to answer it accurately.
Anyways, just my 2 cents of input.