Which of the Following Is Not a Rationale for Regulation

Which of the following is not a rationale for regulation?

A) To redress the inequality of access to information by users.
B) To protect users from the fraudulent activities of insiders.
C) To reduce the oversupply of information caused by excess user demand, because users do not have to pay for its cost.
D) To enhance the consistency and comparability of prepared financial reports.