All of the Following Are Options for Non-US Companies Who

All of the following are options for non-US companies who wish to list securities on a US exchange EXCEPT:

A) The company can use either IFRS or their local GAAP.
B) If a company uses their local GAAP they must reconcile net income and shareholders' equity or fully disclose all financial information required of US companies.
C) If a company uses their local GAAP they must reconcile net income and shareholders' equity and fully disclose all financial information required of US companies
D) The company must file a form 20-F with the SEC.