If the Resignation of an Auditor of a Public Company

If the resignation of an auditor of a public company is to take place outside the company's annual general meeting, the Australian Securities and Investments Commission (ASIC) must provide consent. This consent will only be
Given in exceptional circumstances. A circumstance that would not be considered 'exceptional' is when:

A) the company is not audited by the auditor of the parent company.
B) a negligence claim has been filed against the auditor by the company.
C) the auditor loses his/her independence.
D) the auditor's health is failing.