You are the auditor. You have identified a subsequent event (it occurred after the fiscal year end). Which of the following requires changing a line item of the financial statements?

A. The companys warehouse, which was uninsured, was destroyed by a fire.

B. A key customer filed for bankruptcy; the outstanding A/R are not material.

C. The audit client purchased another company.

D. None of these events require changing a line item of the financial statements; only footnote disclosure is needed.