When Samantha Dieter Was Training Her Staff About the Auditor's

Multiple Choice

When Samantha Dieter was training her staff about the auditor's responsibility for subsequent events she made the two following statements:
(i) Type 2 subsequent events are those events that do not result in changes to financial statements.
(ii) Type 1 subsequent events do not require adjustments to financial statements.
Which of the above statements, if any is true?

A) (i)
B) (ii)
C) (i) and (ii)
D) neither (i) nor (ii)