Which of These Is Not a Condition That Must Be

Which of these is not a condition that must be met in order for a company to be registered as an authorised audit company?

A) one of the directors of the company must be a registered company auditor.
B) each share in the company must be held and beneficially owned by an individual or the legal personal representatives of an individual.
C) a majority of the votes that may be cast at a general meeting of the company attach to shares in the company that are beneficially owned by individuals who are registered company auditors.
D) the company must not be under external administration.