Section 296 of the Corporations Act Requires (All or in Part)

Section 296 of The Corporations Act requires (all or in part) :

A) The AASB to follow the broad strategic direction determined by the FRC.
B) The directors to make a declaration stating whether, in their opinion, the financial statements comply with accounting standards.
C) The AASB to develop a conceptual framework, not having the force of an accounting standard, for the purpose of evaluating accounting standards and international standards.
D) A company's directors to ensure that the company's financial statements for a financial year comply with accounting standards.
E) None of the given answers.