Which One of the Following Statements About Management Accounting Is

Which one of the following statements about management accounting is correct?

A) The production of management accounting information is not subject to regulation in the form of financial reporting standards.
B) The management accounting statements produced by limited companies (but not by partnerships or sole traders) are subject to companies' legislation.
C) Companies must produce management accounting reports at least once a year in order to comply with Companies House filing requirements.
D) Only medium-sized and larger companies are required to produce management accounting information.