Which of the following statements ordinarily is not included among the written client representations made by the chief executive officer and the chief financial officer? A) "Sufficient audit evidence has been made available to the auditor to permit the issuance of an unqualified opinion."

B) "There are no unasserted claims or assessments that our lawyer has advised us are probable of assertion and must be disclosed."

C) "We have no plans or intentions that may materially affect the carrying value or classification of assets and liabilities."

D) "No events have occurred subsequent to the balance sheet date that would require adjustment to, or disclosure in, the financial statements."