In Connection with the Annual Audit, Which of the Following

In connection with the annual audit, which of the following is not a "subsequent events" procedure?

A) Review available interim financial statements.
B) Read available minutes of meetings of stockholders, directors, and committees and, for meetings where minutes are not available, inquire about matters dealt with at such meetings.
C) Make inquiries with respect to the financial statements covered by the auditor's previously issued report if new information has become available during the current examination that might affect that report.
D) Discuss with officers the current status of items in the financial statements that were accounted for on the basis of tentative, preliminary, or inconclusive data.