Which Statement Is Most Accurate Regarding the Accounting Standards Required

Which statement is most accurate regarding the accounting standards required for financial statements of non-U.S. companies that file with the SEC?

A) The financial statements must be prepared using U.S. GAAP.
B) The financial statements must be prepared using IFRS.
C) The financial statements must be prepared using either U.S. GAAP or IFRS.
D) The financial statements may be prepared using standards other than U.S. GAAP or IFRS, with reconciliations of income and equity to U.S. GAAP.