Which of These Is Not a Reform Introduced by CLERP

Multiple Choice

Which of these is not a reform introduced by CLERP 9 in relation to Auditors and annual general meetings (AGMs) ?

A) Shareholders can submit written questions to the auditor before the AGM relating to the auditor's report and the conduct of the audit.
B) The auditor must attend the AGM.
C) The auditor must address the AGM.
D) A reasonable opportunity must be allowed for members as a whole to ask questions of the auditor and for the auditor to respond.