In Which of the Following Situations Would an Entity Not

In which of the following situations would an entity not be considered a first-time IFRS adopter?

A) The most recent financial statements were presented in accordance with IFRS, but with no explicit and unreserved statement of compliance with IFRS.
B) The entity prepared financial statements under IFRS for internal use only, and those statements were not released to external users.
C) The entity presented financial statements in compliance with IFRS with an explicit and unreserved statement of compliance with IFRS. The entity's auditor concluded that the financial statements should receive a qualified opinion due to their findings related to IFRS 4.
D) The most recent financial statements were presented with national GAAP, with some reconciling items to IFRS.