Which of These Would Not Be Considered a Scope Limitation

Which of these would not be considered a scope limitation?

A) Access to the board of directors meetings was limited to those meetings taking place before the balance sheet date.
B) The auditor is appointed to the engagement too late to observe the client's counting of the inventory.
C) The auditor is forced to call upon an outside expert to properly value antiques that are held in the client's vault as investments.
D) The client would not permit confirmation of receivables with their best customers for fear of annoying the customers.