20 which of the following is a correct Statement with respect to a listed company : A. The Australian Securities and Investments Commission does not have to be given notice of the removal of an auditor. B. An auditor of a public company does not have to have the approval of the Australian Securities and Investments Commission to resign. C. An auditor of a public company must be appointed within three months of incorporation. D. The Australian Securities and Investments Commission will only allow the auditor to resign other than at the annual general meeting in exceptional circumstances