Which of the following circumstances requires the auditor to include an other-matter paragraph in the audit report?

(A) When the financial statements are accompanied by required supplementary information (RSI).

(B) When there is a matter appropriately disclosed in the financial statements but which the auditor believes is of such importance as to be fundamental to users understanding of the financial statements.

(C) When a scope limitation prevents the auditor from obtaining sufficient appropriate audit evidence regarding the results of operations.

(D) When the report of a component auditor is being relied upon in an audit of consolidated financial statements.