Which of the following circumstances would not be considered by the Australian Securities and Investments Commission (ASIC) to be 'exceptional' for them to allow the auditor of a public company to resign outside of the company's annual general meeting?

A. The company is not audited by the auditor of the parent company.

B. A negligence claim has been filed against the auditor by the company.

C. The auditor loses his/her independence.

D. The auditor's health is failing.

Which one is the correct answer?