Which of the following does NOT fall under the subjects addressed by Division B of the Building Code?

Division B of the Ontario Building Code primarily focuses on the standards and regulations that pertain to the design and construction of buildings. It emphasizes occupant safety, environmental protection, and various aspects of building systems such as heating and plumbing. These areas are crucial as they ensure that buildings are safe, healthy, and environmentally sound under normal usage conditions.

Occupant safety is a key element of the Building Code, addressing regulations related to fire safety, structural integrity, and accessibility, all of which are vital for the protection of individuals within a structure. Environmental protection guidelines also fall under the Building Code as they relate to sustainable building practices and energy efficiency.

Heating and plumbing regulations are critical for ensuring that buildings are equipped with safe and efficient systems for heating, water supply, and sanitation.

On the other hand, financial auditing does not pertain to the physical aspects or regulatory requirements of building design and construction. It is outside the scope of the Building Code and related to financial practices, which are not the focus of the code itself. Thus, it is correct to state that financial auditing does not fall under the subjects addressed by Division B of the Building Code.