On Which of the Following Matters Would It Not Be

On which of the following matters would it not be appropriate for the auditors to report using an other-matter paragraph?

A) A material inconsistency between other information and the financial statements.
B) Procedures performed related to supplementary mineral reserve information required by the Financial Accounting Standards Board.
C) The consistency of summary financial statements with the audited financial statements from which they were derived.
D) An updated opinion on comparative financial statements that differs from the opinion originally issued by the auditors.