Which one of the following items is not required to be included in a company’s periodic 8-K report filed with the SEC when significant events occur?

a. Acquisition or disposition of a significant amount of assets.

b. Instigation or termination of material legal proceedings other than routine litigation incidental to the business.

c. Change in certifying public accountant.

d. Election of a new vice president of marketing to replace the retiring incumbent.

e. Default in the payment of principal, interest, or sinking fund installment.