An auditor is required to communicate with those charged with governance about all of the following matters, except for

a. Opportunities to improve the entitys business processes to be more profitable.

b. Material adjusting journal entries proposed by the auditors.

c. Disagreements the auditor had with management over accounting issues.

d. Fraud that is not material but which involves senior management.

e. Instances where management requested a second opinion from another CPA firm.