Under CLERP$9,$ which of the following is not correct relating to specific disclosures in the directors report?

Select one:

a$.$

if the directors are satisfied that auditor independence has not been impacted by the provision of non$-$audit services, a statement of the directors reasons for being satisfied.

b$.$

details of the amount paid or payable to the companys auditor for non$-$audit services $($each non$-$audit service must be listed separately along with the amount paid or payable for that service$).$

c$.$

disclosure of material transactions between auditor and entity during the period under audit.

d$.$

a statement whether the directors are satisfied that the provision of non$-$audit services by the auditor impacts the auditors independence.