The auditor believes that an unmodified opinion should be rendered on a set of financial statements. However, the auditor wants to draw the reader's attention to significant subsequent events and adds an extra paragraph after the opinion paragraph to emphasize this matter. In the opinion paragraph, what wording should the auditor to refer to those events?

a. Along with the following explanatory paragraph are presented fairly. b. Except for the following explanatory paragraph are presented fairly. c. No change in wording is necessary.

d. Subject to the following paragraph are presented fairly.