All of the Following Are Characteristics of Management Accounting, Except

All of the following are characteristics of management accounting, except:

A) Reports are used primarily by insiders rather than by persons outside of the business entity.
B) Its purpose is to assist managers in planning and controlling business operations.
C) Information must be developed in conformity with generally accepted accounting principles or with income tax regulations.
D) Information may be tailored to assist in specific management decisions.