Under CLERP9,which of the Following Is Not Relating to Specific

Under CLERP9,which of the following is not relating to specific disclosures in the directors report?

A) if the directors are satisfied that auditor independence has not been impacted by the provision of non-audit services,a statement of the directors' reasons for being satisfied.
B) details of the amount paid or payable to the company's auditor for non-audit services (each non-audit service must be listed separately along with the amount paid or payable for that service) .
C) a statement whether the directors are satisfied that the provision of non-audit services by the auditor impacts the auditor's independence.
D) disclosure of material transactions between auditor and entity during the period under audit.