Which of the Following Would Not Require an Explanatory/emphasis-Of-Matter Paragraph

Multiple Choice

Which of the following would not require an explanatory/emphasis-of-matter paragraph in the auditor's report?

A) Required supplementary information is omitted or departs materially from the requirement of the applicable financial reporting framework.
B) Lack of comparability in the financial statements due to accounting changes.
C) Going concern.
D) Opinion based in part on the report of another auditor.