According to the "building interior design fire code" GB 50222-20175.3.1, the underground audience hall ceiling, wall, floor decoration materials should not be lower than the combustion performance level of A. B option is wrong; underground storage of cultural relics of the ceiling, wall, floor should not be lower than the level of A. C option is wrong; Underground dining places of the ceiling, walls, floors should not be lower than A. D option is wrong. The answer to this question is A.