Which of the Following Circumstances Requires an Explanatory Paragraph in the Independent

Which of the following circumstances requires an explanatory paragraph in the independent auditors' report?

A) Basing the opinion in part on the work of another auditor.
B) Uncertainties about the outcome of a significant event that would have affected the presentation of the financial statements if the outcome could have been estimated.
C) Substantial doubt about the entity's ability to continue as a going concern.
D) A material change from a prior accounting period in the application of an accounting principle.
E) An explanatory paragraph in the independent auditors' report is required in each of these circumstances.