Which of the following circumstances would be inappropriate for the auditor to communicate to those charged with governance?

A$.$ A material misstatement was noted by the auditor and corrected by management.

B$.$ No significant deficiencies in internal control exist that would affect the financial statements.

C$.$ The auditor is requesting representations regarding the financial statements from management.

D$.$ Management has consulted with other accountants about accounting and auditing matters during the period under audit.