For Accounts Prepared on Cash Basis, in Respect of Gross

For accounts prepared on cash basis, in respect of gross receipts/expenditure, materiality percentage would be

A) For very sensitive accounts - 1 %, sensitive accounts - 1% to 2% and non sensitive accounts - 5%
B) For very sensitive accounts - 1/2 %, sensitive accounts - 1/2% to 2% and non sensitive accounts - 2%
C) For very sensitive accounts - 2 %, sensitive accounts - 5% and non sensitive accounts - 8%
D) none of these