Which One of the Following Statements Is Correct

Which one of the following statements is correct?

A) If a shareholder in a company wishes to receive a full set of its financial statements, he or she must apply to Companies House.
B) All limited companies are required by law to have an audit of their annual financial statements.
C) A company's directors take complete responsibility for the preparation of its annual financial statements.
D) All company directors in the UK are required to pass a test of basic competence in accountancy skills.