An example of a Type I subsequent event would be _______.

A. a sudden change in senior management after the financial statement date

B. a filing with the Securities and Exchange Commission (SEC) of an amended form 10K after the financial statement date

C. the bankruptcy of a clients customer after year-end as a result of poor financial condition that existed as of the balance sheet date

D. the bankruptcy of a clients customer after year-end as a result of poor financial condition that existed after the balance sheet date